Pay statement
Show the period, hours paid, rate of pay, deductions, and the net amount received, each time wages are paid.
Nunavut earnings-statement requirements and source guide (2026)
Use this Nunavut 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, nunavut payroll tax.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
Nunavut’s pay-statement rule is short and paid-hours based: the period, hours paid, rate of pay, deductions, and net amount. The agency 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.
The guidance calls for a written pay record each time the employee is paid. The agency sources consulted 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 a worker deduction, it should appear on the statement as a separate deduction.
Key findings from the official source material
Minimum wage
Nunavut’s minimum pay rate is $20.17 per hour from September 1, 2026, the highest in Canada.
Nunavut pay documentation tax
2% of the taxable remuneration of each affected worker who normally works in Nunavut. Employers withhold it from pay and remit it to the Government of Nunavut.
Workers’ compensation
Nunavut employers register with the Workers’ Safety and Compensation Commission (WSCC) and pay employer-funded assessments.
Primary official authority
Primary sources for Nunavut
Consult these agency and research references when checking the rules for Nunavut. 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 Nunavut 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 each time wages are paid. Pay all wages earned within 10 days after the end of every pay cycle.
Information to include
The period for which wages are paid; the number of hours paid; the rate of pay; 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.
Related business obligations
Retain section 46 supporting wage 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.
After payday
Delivery, access, and records after payday
Delivery method
A written statement each 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. Wages are paid in Canadian currency, by cheque, or by deposit to an account the employee designates.
Retention
Retain supporting wage records at each workplace for at least two years after each record is made. The Department of Finance advises keeping payroll-tax documentation for at least six years.
Deductions & contributions
Deductions, contributions, and employer charges
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 pay documentation tax
2% of taxable remuneration of each affected worker who normally works in Nunavut, withheld from pay. Register within 21 days of the first payment to a worker 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. 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 Iqaluit, Rankin Inlet, Cambridge Bay, or other Nunavut communities.
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 Nunavut 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.nu.ca
- 02View Nunavut payroll tax (opens in a new tab)gov.nu.ca
- 03Visit the WSCC (opens in a new tab)wscc.nt.ca
- 04Labour Standards Act (consolidation current to June 13, 2022) (opens in a new tab)gov.nu.ca
- 05Labour and Employment Standards (Government of Nunavut) (opens in a new tab)gov.nu.ca
- 06Nunavut legislation (opens in a new tab)nunavutlegislation.ca
- 07Open official source (opens in a new tab)canada.ca
- 08CRA payroll deductions tables (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 Nunavut earnings records
What must a Nunavut pay statement show?
The period the wages cover, the number of hours paid, the rate of pay, the deductions, and the net amount the employee receives.
When must Nunavut wages be paid?
Within 10 days after the end of every pay cycle, 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.
Keep your records in check
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