Pay statement
Show the pay-period dates, gross earnings for the period, each deduction with its amount and description, and take-home pay.
New Brunswick earnings-statement requirements and source guide (2026)
Use this New Brunswick reference to understand what an employment earnings record should show, how it may be delivered, and which government publications support the requirements. Provincial or territorial employment-standards rules and federal tax administration may address different subjects; a standalone document generator does not operate payroll or remit deductions. Important topics include pay statement, pay frequency, minimum wage.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
New Brunswick’s required statement is short: pay-period dates, gross earnings, each deduction with its amount and description, and take-home pay. Hours worked and rate of pays are on New Brunswick’s required payroll-record list, but the official source consulted does not list them as statement fields. A PayStubCheck statement can show them as good practice without presenting them as legally required statement items.
Electronic pay records are allowed. An employer that chooses them must give the employee private access to the electronic statement and a way to make a paper copy. On each payday, employees should receive all wages owed up to seven days before payday.
New Brunswick has no provincial employer health or payroll tax. The employer costs beyond wages and the employer share of CPP and EI are WorkSafeNB assessments.
Key findings from the official source material
Pay frequency
Pay employees at least every 16 calendar days, including all wages owed up to seven days before payday.
Minimum wage
New Brunswick’s minimum pay rate is $15.90 per hour from April 1, 2026, up from $15.65.
Workers’ compensation
Most New Brunswick employers register with WorkSafeNB and pay employer-funded assessments based on industry and payroll.
Primary official authority
Primary sources for New Brunswick
Consult these agency and research references when checking the rules for New Brunswick. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the New Brunswick requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a statement is required
Give each affected worker a statement on each payday. Pay by cash, cheque, or deposit to the employee’s bank account at least every 16 calendar days, including all wages owed up to seven days before payday.
Information to include
The dates of the pay period and the gross earnings for that period; the amount and description of each deduction; and the take-home pay.
Electronic delivery
Electronic statements are allowed when the worker has private access to the statement and a means of making a paper copy.
Pay record records (not statement fields)
Retain the employee’s name, address, date of birth, social insurance number, start date, daily and weekly hours, rate of pays, gross earnings, deductions with reasons, vacation and holiday pay, take-home pay, leaves, dismissal or layoff dates, and the date employment ended.
Related business obligations
Retain supporting wage records for at least 36 months. Apply CRA source deductions and WorkSafeNB assessments separately from the statement rule.
After payday
Delivery, access, and records after payday
Delivery method
Paper, or electronic with private access and a means of making a paper copy.
Retention
Retain supporting wage records for at least 36 months.
Deductions & contributions
Deductions, contributions, and employer charges
New Brunswick employers deduct federal and New Brunswick income tax, CPP contributions, and EI premiums and remit them to the CRA. WorkSafeNB assessments are an employer cost and are not deducted from employee pay. New Brunswick has no provincial employer health or payroll tax.
New Brunswick income tax through the CRA
New Brunswick tax is calculated with federal tax using the CRA tables or T4127 formulas. The CRA did not change New Brunswick values in the July 1, 2026 edition.
WorkSafeNB
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. Refer to the CRA payroll deductions tables (T4032), the Payroll Deductions Online Calculator (PDOC), or the T4127 formulas that govern the pay date. In the 2026 reference year, the lowest federal rate is 14% and the federal basic personal amount is up to $16,452.
Canada Pension Plan (2026)
In the 2026 reference year: 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)
In the 2026 reference year, 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 a worker has an interruption of earnings.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
Provincial vs. federal rules
Local rules and coverage exceptions
The official material consulted for this jurisdiction did not establish a municipal minimum pay rate or municipal payroll tax that changes payroll in Moncton, Saint John, Fredericton, or other New Brunswick municipalities.
Step-by-step process
A practical document review sequence
1Identify the applicable employment or record rule.
2Collect the period, pay, deduction, and jurisdiction details.
3Verify the numbers against records and official guidance.
4Review the generated document and retain appropriate supporting evidence.
A simpler way
Using PayStubCheck responsibly
Use the New Brunswick references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
Canada purchase status: Canadian purchase or checkout capabilities remain disabled unless separately authorized. This jurisdiction page is informational only.
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- Official-source guidance
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References
Official publications and research links
- 01View New Brunswick rules of payment (opens in a new tab)gnb.ca
- 02View the April 1, 2026 increase (opens in a new tab)gnb.ca
- 03Visit WorkSafeNB (opens in a new tab)worksafenb.ca
- 04Open official source (opens in a new tab)canada.ca
- 05CRA payroll deductions tables (opens in a new tab)canada.ca
- 062026 EI premium rate announcement (opens in a new tab)canada.ca
- 07CRA remittance due dates (opens in a new tab)canada.ca
- 08Service Canada Record of Employment (opens in a new tab)canada.ca
- 09CRA: determine the province of employment (opens in a new tab)canada.ca
Province and territory outline: @svg-maps/canada by Victor Cazanave, based on MapSVG, licensed CC BY 4.0; recoloured and cropped for this page.
Questions
Questions about New Brunswick earnings records
What must a New Brunswick pay statement show?
The dates of the pay period and the gross earnings for that period, the amount and description of each deduction, and the take-home pay.
Do hours and wage rates have to appear on a New Brunswick pay statement?
The agency source consulted lists them as supporting wage records the employer are required to retain, not as required statement fields. Showing them on the statement is good practice.
Can a New Brunswick employer provide pay statements electronically?
Yes. The employer must give the employee private access to the electronic statement and a means of making a paper copy.
How often must New Brunswick employees be paid?
At least every 16 calendar days.
How long must New Brunswick payroll records be kept?
At least 36 months.
What is New Brunswick’s minimum wage?
$15.90 per hour from April 1, 2026.
Keep your records in check
Prepare a New Brunswick earnings record with a live preview.
Enter verified details, review the watermarked preview, and keep your supporting records with the finished document.