Pay stub contents
Show the pay period, hours paid, wage rate, all deductions, and net pay.
See details →NOVA SCOTIA PAYROLL RESOURCES · NS · REVIEWED 2026-10-03
last verified 2026-10-03Nova Scotia Payroll &Pay Statement Guide
Review Nova Scotia’s pay-stub rule, electronic pay stubs, 36-month record retention, the two 2026 minimum wage increases, the Workers’ Compensation Board, and CRA withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Hours, rate, deductions, net payNova Scotia pay stubs show the pay period, hours paid, wage rate, deductions, and the amount paid after deductions.
Two minimum wage increases in 2026$16.75 from April 1, 2026, then $17.00 from October 1, 2026.
Reviewed 2026-10-03Checked against current Government of Nova Scotia and CRA sources.
AT A GLANCE
What distinguishes Nova Scotia pay-period records
Nova Scotia’s Labour Standards Division says pay stubs must show the pay period the employee is being paid for, the number of hours paid, the wage rate, all deductions from pay, and the amount paid after deductions. Electronic pay stubs are allowed if employees can access them. Employers keep employment records for at least 36 months after the work is performed.
Minimum wage
Nova Scotia’s minimum wage is $17.00 per hour from October 1, 2026. It was $16.75 from April 1 to September 30, 2026.
View Nova Scotia minimum wage →No provincial payroll tax
Nova Scotia has no provincial employer health or payroll tax. Employers withhold through the CRA.
View the CRA withholding formulas →Workers’ compensation
Most Nova Scotia employers in covered industries register with the Workers’ Compensation Board of Nova Scotia and pay employer-funded premiums.
Visit WCB Nova Scotia →PROVINCE PAYROLL OVERVIEW
What makes Nova Scotia different from other pay-statement jurisdictions
Nova Scotia’s pay-stub list is short and focused on how the pay was calculated: the pay period, the hours paid, the wage rate, each deduction, and net pay. The official guidance does not list gross pay as a separate field. Showing gross pay is good practice and helps the employee check the calculation.
Electronic pay stubs are allowed as long as employees are able to access them. The record list is separate: names, ages, and addresses; wage rates, hours, vacations, leaves, pay, and vacation pay; start and end dates; layoff and dismissal notices; and amounts paid. These records are kept for at least 36 months after the work is performed. An employee’s age and home address are record items, not pay-stub fields.
Nova Scotia raised its minimum wage twice in 2026, so pay periods that span October 1, 2026 need two rates. For 2026, the CRA formulas no longer use the variable Nova Scotia basic personal amount calculation that applied in earlier years.
PAYROLL REQUIREMENTS CHECKLIST
The Nova Scotia requirements checklist
When a statement is required
Give employees a pay stub with their pay.
Information to include
The pay period the employee is being paid for; the number of hours the employee is being paid for; the wage rate; all deductions made from pay; and the amount paid after deductions.
Electronic delivery
Electronic pay stubs are allowed as long as employees are able to access them.
Other employer obligations
Keep employment records for at least 36 months after the work is performed. Apply CRA source deductions and WCB Nova Scotia premiums separately from the pay-stub rule.
PAYROLL RECORDS IN PRACTICE
How Nova Scotia treats the statement after payday
Delivery method
Paper, or electronic if the employee is able to access it.
Retention
Keep employee names, ages, and home addresses, wage rates, hours, vacations, leaves, pay and vacation pay, start and end dates, layoff and dismissal notices, and amounts paid for at least 36 months after the work is performed.
CRA WITHHOLDING — NO PROVINCIAL PAYROLL TAX
Nova Scotia withholding and employer payroll costs
Nova Scotia employers deduct federal and Nova Scotia income tax, CPP contributions, and EI premiums and remit them to the CRA. WCB Nova Scotia premiums are an employer cost and are not deducted from employee pay. Nova Scotia has no provincial employer health or payroll tax.
Nova Scotia income tax through the CRA
Nova Scotia tax is calculated with federal tax using the CRA tables or T4127 formulas. For 2026, the formulas no longer use the earlier variable Nova Scotia basic personal amount calculation.
WCB Nova Scotia
Employer-funded premiums for covered industries, based on industry rate and assessable payroll.
Income tax (CRA)
Outside Quebec, employers withhold federal and provincial or territorial income tax together and remit both to the CRA. Use the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that apply to the pay date. For 2026, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
For 2026: basic exemption $3,500; maximum pensionable earnings $74,600; employee and employer each contribute 5.95%, up to $4,230.45. The second additional contribution (CPP2) is 4% each on earnings from $74,600 to $85,000, up to $416.
Employment Insurance (2026)
For 2026, maximum insurable earnings are $68,900. The employee premium is 1.63% of insurable earnings, up to $1,123.07. The employer pays 1.4 times the employee premium (2.28%), up to $1,572.30, unless it qualifies for a reduced rate.
Remittances, slips, and ROEs
Regular remitters send source deductions to the CRA by the 15th day of the month after the deductions were made. Accelerated and quarterly remitters follow different schedules. Employers also prepare T4 slips for the year and issue a Record of Employment when an employee has an interruption of earnings.
i
CPP and EI amounts are 2026 figures. Federal and provincial withholding values can change mid-year. The CRA issued a July 1, 2026 edition of T4127 (123rd edition) that changed British Columbia, Newfoundland and Labrador, and Prince Edward Island. Use the edition that applies to the pay date.
LOCAL AND COVERAGE CONSIDERATIONS
Nova Scotia payroll is driven by provincial and federal rules
The primary sources reviewed for this page did not identify a municipal minimum wage or municipal payroll tax that changes payroll in Halifax, Cape Breton, or other Nova Scotia municipalities.
1
Halifax Regional Municipality and Cape Breton
Apply the provincial minimum wage, pay-stub, and record rules. Municipal business licensing is separate from payroll.
2
Groups excluded from the general minimum wage order
The General Minimum Wage Order excludes certain groups, including some farm workers, apprentices, real estate salespeople, and some domestic workers. Confirm whether an employee is covered before applying the general rate.
3
Federally regulated employers
Federally regulated employers in Nova Scotia follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026.
4
Employees who work in more than one province
For CRA withholding, the province of employment generally depends on the employer establishment where the employee reports for work, not where the employee lives. Fully remote employees are assessed under the CRA’s remote-work policy.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Nova Scotia payroll records
1Confirm coverageConfirm the employee is under the Nova Scotia Labour Standards Code and the General Minimum Wage Order.›
2Record hoursCapture hours paid, and split any pay period that crosses October 1, 2026 between the two minimum wage rates.›
3Calculate deductionsApply federal and Nova Scotia income tax, CPP, and EI.›
4Generate the pay stubShow the pay period, hours paid, wage rate, all deductions, and net pay.›
5RetainKeep employment records for at least 36 months after the work is performed.›
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Nova Scotia Labour Standards · Employment records
Pay-stub contents, electronic pay stubs, required records, and 36-month retention.
02
Nova Scotia Labour Standards · Minimum wage
$17.00 from October 1, 2026, and coverage exclusions.
03
Government of Nova Scotia · April 1, 2026 minimum wage news release
$16.75 from April 1, 2026.
04
Workers’ Compensation Board of Nova Scotia
Employer registration and premiums.
05
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and Nova Scotia withholding formulas, CPP, and EI.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Nova Scotia and federal sources and is periodically reviewed against current agency guidance. We use Nova Scotia Labour Standards material, Workers’ Compensation Board resources, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Nova Scotia pay-statement FAQ
What must a Nova Scotia pay stub show?
The pay period, the number of hours paid, the wage rate, all deductions, and the amount paid after deductions.
Can a Nova Scotia employer provide electronic pay stubs?
Yes, as long as employees are able to access the electronic pay stub.
How long must Nova Scotia employment records be kept?
At least 36 months after the work is performed.
What is Nova Scotia’s minimum wage in 2026?
$17.00 per hour from October 1, 2026. From April 1 to September 30, 2026, it was $16.75.
Does Nova Scotia have an employer health or payroll tax?
No. Nova Scotia employers withhold income tax, CPP, and EI through the CRA and pay workers’ compensation premiums where covered.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Nova Scotia Pay Run, review hours, the wage rate, deductions, and CRA withholding before completion, and keep the applicable Nova Scotia sources with your payroll workflow.