Pay statement
Show the period, hours paid, wage rate, deductions, and the net amount received, each time wages are paid.
See details →NUNAVUT PAYROLL RESOURCES · NU · REVIEWED 2026-10-03
last verified 2026-10-03Nunavut Payroll &Pay Statement Guide
Review Nunavut’s written pay-statement rule, two-year record retention, the 10-day payday rule, Canada’s highest minimum wage from September 1, 2026, the 2% Nunavut payroll tax, and CRA withholding. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Written statement each time wages are paidThe statement shows the period, hours paid, wage rate, deductions, and the net amount.
2% Nunavut payroll taxEmployers withhold a 2% territorial payroll tax from employees who normally work in Nunavut.
Reviewed 2026-10-03Checked against current Government of Nunavut and CRA sources.
AT A GLANCE
What distinguishes Nunavut pay-period records
Section 48 of Nunavut’s Labour Standards Act requires employers, each time wages are paid, to give the employee a written statement showing the period the wages cover, the number of hours paid, the wage rate, the deductions, and the net amount the employee receives. Section 46 records are kept at each workplace for at least two years after each record is made. Wages are paid within 10 days after the end of each pay period.
Minimum wage
Nunavut’s minimum wage is $20.17 per hour from September 1, 2026, the highest in Canada.
View the September 1, 2026 increase →Nunavut payroll tax
2% of the taxable remuneration of each employee who normally works in Nunavut. Employers withhold it from pay and remit it to the Government of Nunavut.
View Nunavut payroll tax →Workers’ compensation
Nunavut employers register with the Workers’ Safety and Compensation Commission (WSCC) and pay employer-funded assessments.
Visit the WSCC →TERRITORY PAYROLL OVERVIEW
What makes Nunavut different from other pay-statement jurisdictions
Nunavut’s pay-statement rule is short and paid-hours based: the period, hours paid, wage rate, deductions, and net amount. The official consolidation of the Labour Standards Act used for this page is current to June 13, 2022. The Government of Nunavut’s current Labour and Employment Standards guidance describes the same statement contents, two-year retention, and 10-day payday rule, and this page relies on both. Later amendments could not be fully checked against the territorial legislation service during this review.
The guidance calls for a written pay stub each time the employee is paid. The official sources reviewed did not set an electronic-delivery condition, so this page does not say that electronic statements are prohibited or that they carry a particular consent or printing condition. Records are kept at each workplace for at least two years after each record is made.
The Nunavut payroll tax is a 2% tax on the employee’s taxable remuneration, withheld by the employer. Employees who are not residents and earn less than $5,000 a year from Nunavut work do not owe the tax. Because it is an employee deduction, it should appear on the statement as a separate deduction.
PAYROLL REQUIREMENTS CHECKLIST
The Nunavut requirements checklist
When a statement is required
Give a written statement each time wages are paid. Pay all wages earned within 10 days after the end of each pay period.
Information to include
The period for which wages are paid; the number of hours paid; the wage rate; the deductions; and the net amount the employee receives.
Final pay
When employment ends, pay all wages owed within 10 days of the last day of work.
Other employer obligations
Keep section 46 payroll records at each workplace for at least two years after each record is made. Withhold and remit the 2% Nunavut payroll tax, CRA source deductions, and WSCC assessments separately from the statement rule.
PAYROLL RECORDS IN PRACTICE
How Nunavut treats the statement after payday
Delivery method
A written statement each time wages are paid. The official sources reviewed did not set an electronic-delivery condition. If you deliver electronically, use a method the employee can open privately and keep. Wages are paid in Canadian currency, by cheque, or by deposit to an account the employee designates.
Retention
Keep payroll records at each workplace for at least two years after each record is made. The Department of Finance advises keeping payroll-tax records for at least six years.
CRA WITHHOLDING — PLUS THE 2% NUNAVUT PAYROLL TAX
Nunavut withholding and employer payroll costs
Nunavut employers deduct federal and Nunavut income tax, CPP contributions, and EI premiums and remit them to the CRA. They also withhold the 2% Nunavut payroll tax and remit it to the Government of Nunavut. WSCC assessments are an employer cost and are not deducted from employee pay.
Nunavut income tax through the CRA
Nunavut tax is calculated with federal tax using the CRA tables or T4127 formulas. The CRA did not change Nunavut values in the July 1, 2026 edition.
Nunavut payroll tax
2% of taxable remuneration of each employee who normally works in Nunavut, withheld from pay. Register within 21 days of the first payment to an employee and file annual returns.
WSCC
Employer-funded assessments 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
Nunavut payroll is driven by territorial 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 Iqaluit, Rankin Inlet, Cambridge Bay, or other Nunavut communities.
1
Iqaluit and other communities
Apply the territorial minimum wage, statement, and payroll-tax rules. Municipal business licensing is separate from payroll.
2
Non-resident and rotational workers
The payroll tax applies to employees who normally work in Nunavut. Non-resident workers who earn less than $5,000 a year from Nunavut work do not owe it.
3
Federally regulated employers
Federally regulated employers in Nunavut follow the Canada Labour Code. The federal minimum wage is $18.15 per hour from April 1, 2026. Nunavut’s $20.17 rate is higher, and the federal rule requires the higher of the two.
4
Province or territory of employment for CRA withholding
For CRA withholding, the province or territory of employment generally depends on the employer establishment where the employee reports for work. Fully remote employees are assessed under the CRA’s remote-work policy.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Nunavut payroll records
1Confirm coverageConfirm the employee is under the Nunavut Labour Standards Act and register for payroll tax within 21 days of first paying an employee.›
2Record hoursCapture hours paid for the period.›
3Calculate deductionsApply federal and Nunavut income tax, CPP, EI, and the 2% Nunavut payroll tax.›
4Generate the statementShow the period, hours paid, wage rate, deductions, and net amount.›
5Pay, remit, and retainPay within 10 days after the period ends, remit payroll tax on your schedule, and keep records for at least two years.›
BUILT FOR REVIEWABLE PAYROLL
Payroll preparation without another oversized payroll platform.
LeoFolio gives small employers and bookkeepers a focused way to prepare a Canadian Pay Run in Canadian dollars, review the numbers, and generate organized payroll records without a required monthly payroll subscription.
LeoFolio prepares payroll records. It does not remit source deductions to the CRA or Revenu Québec or file returns on your behalf.
Review before completion
Review supported payroll calculations and record details before completing the Pay Run.
Pay per run
Prepare payroll when you need it without committing to a required monthly payroll subscription.
Privacy-conscious by design
Saved profiles and Pay Runs remain in the user’s browser, and payroll history is not maintained in a LeoFolio staff-accessible payroll database.
OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
Government of Nunavut · Labour Standards Act (consolidation current to June 13, 2022)
Section 46 records, section 48 pay statements, and section 50 paydays (existing source link retained).
02
Government of Nunavut · Labour and Employment Standards
Current guidance on pay stubs, records retention, and paydays.
03
Government of Nunavut · Minimum wage increases September 1
$20.17 from September 1, 2026.
04
Government of Nunavut · Payroll tax
2% rate, non-resident threshold, registration, and records.
05
Nunavut Department of Justice · Legislation
Official legislation service (existing source link retained).
06
Workers’ Safety and Compensation Commission
Employer registration and assessments for the NWT and Nunavut.
07
Canada Revenue Agency · T4127 payroll deductions formulas
2026 federal and Nunavut withholding formulas, CPP, and EI.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Nunavut and federal sources and is periodically reviewed against current agency guidance. We use the Labour Standards Act, Government of Nunavut labour standards and payroll-tax guidance, WSCC resources, and CRA payroll guidance whenever available.
FREQUENTLY ASKED QUESTIONS
Nunavut pay-statement FAQ
What must a Nunavut pay statement show?
The period the wages cover, the number of hours paid, the wage rate, the deductions, and the net amount the employee receives.
When must Nunavut wages be paid?
Within 10 days after the end of each pay period, and within 10 days of the last day of work when employment ends.
How long must Nunavut payroll records be kept?
At least two years after each record is made, at each workplace.
What is Nunavut’s minimum wage?
$20.17 per hour from September 1, 2026.
What is the Nunavut payroll tax?
A 2% tax on the taxable remuneration of employees who normally work in Nunavut. The employer withholds it from pay and remits it to the Government of Nunavut.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Nunavut Pay Run, review hours, deductions, the 2% payroll tax, and CRA withholding before completion, and keep the applicable Nunavut sources with your payroll workflow.