Written statement
Show gross earnings in Canadian currency, the period, rates and hours at each rate, each deduction with its purpose, and net wages, plus vacation pay paid in the period.
Newfoundland and Labrador earnings-statement requirements and source guide (2026)
Use this Newfoundland and Labrador 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 written statement, minimum wage, health and post-secondary education tax.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
Newfoundland and Labrador’s statement must state gross earnings in Canadian currency and show the recorded work hours at each rate, not just total hours. Section 9(4) adds a field many provinces do not require: the amount of vacation pay paid during the pay period.
The Act calls for a written statement. The agency sources consulted for this page did not establish a specific electronic-delivery condition, so the copy does not say that electronic statements are prohibited or that they carry a particular consent or printing condition. Employers also give new employees a Statement of Employment setting out basic terms such as hours of work and rate of pay. That is a separate document from the earnings record.
Section 63 of the Act sets the employer’s payroll-record duty. Records are kept for four years from the date of the last entry. Newfoundland and Labrador also has an employer-paid payroll tax, the Health and Post-Secondary Education Tax, at 2% above a $2,000,000 exemption.
Key findings from the official source material
Minimum wage
Newfoundland and Labrador’s minimum pay rate is $16.35 per hour from April 1, 2026. The overtime pay rate based on it is $24.53 per hour.
Health and Post-Secondary Education Tax
Employers pay 2% on annual remuneration above the $2,000,000 exemption, which has applied since January 1, 2023. Associated employers share the exemption under an allocation agreement.
July 1, 2026 withholding change
Newfoundland and Labrador raised its 2026 basic personal amount from $11,188 to $13,094 , retroactive to January 1, 2026. Payroll uses a prorated $15,000 for pay dates from July 1 to December 31, 2026.
Primary official authority
Primary sources for Newfoundland and Labrador
Consult these agency and research references when checking the rules for Newfoundland and Labrador. 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 Newfoundland and Labrador 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 the employee a written statement at the time wages are paid. Pay at least half-monthly and within 7 days after the end of the pay period.
Information to include
The gross earnings in Canadian currency for the period; the period; the rate of pays and the number of recorded work hours at each rate; the amount and purpose of each deduction; the net wages for the period; and the vacation pay paid since the last payday.
Separate new-hire document
Give new employees a Statement of Employment covering basic terms such as hours of work and hourly rate. It is not a pay-statement field.
Related business obligations
Retain section 63 supporting wage records for four years from the date of the last entry. Apply CRA source deductions, the payroll tax where remuneration exceeds the exemption, and WorkplaceNL assessments separately from the statement rule.
After payday
Delivery, access, and records after payday
Delivery method
The Act requires a written statement at the time wages are paid. The agency sources consulted did not set an electronic-delivery condition. If you deliver electronically, use a method the employee can open privately and keep.
Retention
Retain supporting wage records for four years from the date of the last entry.
Deductions & contributions
Deductions, contributions, and employer charges
Newfoundland and Labrador employers deduct federal and NL income tax, CPP contributions, and EI premiums and remit them to the CRA. The Health and Post-Secondary Education Tax and WorkplaceNL assessments are employer costs. They are not deducted from employee pay.
NL income tax (July 1, 2026 change)
For pay dates from July 1, 2026, the CRA formulas use a prorated NL basic personal amount of $15,000. The 2026 annual amount is $13,094.
Health and Post-Secondary Education Tax
2% of annual remuneration above the $2,000,000 exemption.
WorkplaceNL
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 St. John’s, Mount Pearl, Corner Brook, or communities in Labrador.
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 Newfoundland and Labrador 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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References
Official publications and research links
- 01View the April 1, 2026 increase (opens in a new tab)gov.nl.ca
- 02View the payroll tax (opens in a new tab)gov.nl.ca
- 03View CRA T4127, July 2026 (opens in a new tab)canada.ca
- 04Labour Standards Act (ss. 9, 33, 35, and 63) (opens in a new tab)assembly.nl.ca
- 05Statement of Employment (opens in a new tab)gov.nl.ca
- 06Open official source (opens in a new tab)workplacenl.ca
- 07CRA payroll deductions tables (opens in a new tab)canada.ca
- 08T4127 payroll deductions formulas (opens in a new tab)canada.ca
- 092026 EI premium rate announcement (opens in a new tab)canada.ca
- 10CRA remittance due dates (opens in a new tab)canada.ca
- 11Service Canada Record of Employment (opens in a new tab)canada.ca
- 12CRA: 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 Newfoundland and Labrador earnings records
What must a Newfoundland and Labrador pay statement show?
Gross wages in Canadian currency for the period, the period, the rate of pays and recorded work hours at each rate, the amount and purpose of each deduction, net wages, and the vacation pay paid since the last payday.
How often must Newfoundland and Labrador employees be paid?
At least half-monthly, and within 7 days after the end of the pay period.
How long must Newfoundland and Labrador payroll records be kept?
Four years from the date of the last entry.
What is Newfoundland and Labrador’s minimum wage?
$16.35 per hour from April 1, 2026.
Who pays the Health and Post-Secondary Education Tax?
Employers whose annual remuneration exceeds the $2,000,000 exemption. The tax is 2% of remuneration above the exemption and is not deducted from employee pay.
How did NL withholding change on July 1, 2026?
The 2026 basic personal amount rose to $13,094. For pay dates from July 1 to December 31, 2026, payroll uses a prorated $15,000.
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