Pay statement
Show the period, hours paid, rate of pay, deduction details, and the actual sum received. Give a detailed calculation of wages, bonuses, and living allowances on request.
Northwest Territories earnings-statement requirements and source guide (2026)
Use this Northwest Territories 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, minimum wage, nwt payroll tax.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
The Northwest Territories statement covers five core items. Section 19(2) adds a second, on-request layer: the employee can ask for a statement explaining how the wages and any bonus or living allowance were calculated. That detailed calculation is owed on request and is not a field on every routine statement.
The Act calls for a written statement. The agency text retrieved for this consult did not include an electronic-delivery condition or a statutory-holiday-hours field, so this page does not state either. Section 50 requires employment records and records of hours of work, and section 50(6) sets the retention rule. Confirm the retention period with NWT Employment Standards before relying on a fixed figure.
The NWT payroll tax is unusual. It is a 2% tax on the employee’s employment income, not an employer health tax. Employers with a fixed place of business in the NWT register, withhold the tax from pay, and remit it on a schedule based on payroll size. Because it is a worker deduction, it should appear on the statement as a separate deduction.
Key findings from the official source material
Minimum wage
The NWT minimum pay rate is $17.20 per hour from September 1, 2026, up from $16.95.
NWT pay documentation tax
A 2% tax on employment income earned in the NWT. Employers withhold it from employees’ pay and remit it to the Government of the Northwest Territories.
Workers’ compensation
NWT employers register with the Workers’ Safety and Compensation Commission (WSCC) and pay employer-funded assessments.
Primary official authority
Primary sources for Northwest Territories
Consult these agency and research references when checking the rules for Northwest Territories. 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 Northwest Territories 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 a written statement with every payment of wages. Use pay periods of no more than one month and pay within 10 days after the period ends.
Information to include
The period for which wages are paid; the number of hours paid; the rate of pay; the details of deductions; and the actual sum the employee receives.
On request
If the employee asks, provide a statement explaining how the wages and any bonus or living allowance were calculated.
Related business obligations
Retain section 50 employment and hours documentation for the period the Act requires. Withhold and remit the 2% NWT payroll tax, CRA source deductions, and WSCC assessments separately from the statement rule.
After payday
Delivery, access, and records after payday
Delivery method
The Act requires a written statement. The agency text retrieved for this consult did not set an electronic-delivery condition. If you deliver electronically, use a method the employee can open privately and keep.
Retention
Retain employment records and records of hours of work under section 50. Confirm the section 50(6) retention period with NWT Employment Standards. Retain payroll-tax documentation for the period the Department of Finance requires.
Deductions & contributions
Deductions, contributions, and employer charges
NWT employers deduct federal and NWT income tax, CPP contributions, and EI premiums and remit them to the CRA. They also withhold the 2% NWT payroll tax and remit it to the Government of the Northwest Territories. WSCC assessments are an employer cost and are not deducted from employee pay.
NWT income tax through the CRA
NWT tax is calculated with federal tax using the CRA tables or T4127 formulas. The CRA did not change NWT values in the July 1, 2026 edition.
NWT pay documentation tax
2% of employment income earned in the NWT, withheld from pay. Register within 21 days of first paying remuneration. Remit monthly, quarterly, semi-annually, or annually depending on annual payroll, by the 20th day of the month after the reporting period. The annual return is due February 28.
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. 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 Yellowknife, Hay River, Inuvik, or other NWT communities. The territorial payroll tax applies by work location, not by community.
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 Northwest Territories 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 September 1, 2026 increase (opens in a new tab)gov.nt.ca
- 02View payroll tax for employers (opens in a new tab)fin.gov.nt.ca
- 03Visit the WSCC (opens in a new tab)wscc.nt.ca
- 04Employment Standards Act (ss. 13, 19, and 50) (opens in a new tab)justice.gov.nt.ca
- 05NWT payroll tax — employees (opens in a new tab)fin.gov.nt.ca
- 06Open official source (opens in a new tab)canada.ca
- 07CRA payroll deductions tables (opens in a new tab)canada.ca
- 082026 EI premium rate announcement (opens in a new tab)canada.ca
- 09CRA remittance due dates (opens in a new tab)canada.ca
- 10Service Canada Record of Employment (opens in a new tab)canada.ca
- 11CRA: 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 Northwest Territories earnings records
What must a Northwest Territories pay statement show?
The period the wages cover, the number of hours paid, the rate of pay, the details of deductions, and the actual sum the employee receives.
Can an employee ask for more detail?
Yes. On request, the employee is entitled to a statement explaining how the wages and any bonus or living allowance were calculated.
How often must NWT employees be paid?
Pay periods may not exceed one month, and wages are paid within 10 days after the pay period ends.
What is the NWT minimum wage?
$17.20 per hour from September 1, 2026.
What is the NWT payroll tax?
A 2% tax on employment income earned in the NWT. The employer withholds it from the employee’s pay and remits it to the Government of the Northwest Territories.
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