Newfoundland and Labrador

North America

Running Payroll in Newfoundland and Labrador with Rippling

Newfoundland has no employer health tax and 6 general holidays — but its 15-year vacation step-up is the longest in Canada. Rippling handles the full federal + NL compliance stack.

Compliance Complexity
Low
Understanding contractor classification rules is critical before engaging independent contractors.
Rippling Availability
Full
Understanding contractor classification rules is critical before engaging independent contractors.

Location Overview

Newfoundland and Labrador is Canada's easternmost province, with St. John's as the primary employment centre. NL's economy is driven by offshore oil and gas, fisheries, mining, and the public sector. The technology sector is smaller but growing. NL payroll is straightforward: no provincial employer health tax, standard CPP/EI obligations, and WorkplaceNL for workplace safety.

Entity Requirement

What You Need Before Running Payroll Here.
  • NL corporate registry or extra-provincial registration
  • CRA Business Number with payroll (RP) account
  • WorkplaceNL employer registration

Rippling Payroll Notes

How Rippling Handles Payroll Here.

Rippling's NL payroll module provides federal + NL income tax withholding, CPP, EI, WorkplaceNL tracking, NL vacation accrual (4% for first 15 years / 6% after), NL general holiday calculation (6 holidays), and T4 generation.

Payroll Compliance at a Glance

A quick view of the core payroll requirements, statutory rules, and operating details for this location.
Canadian Dollar (CAD)
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    Minimum Wage

    $15.60/hour (April 1, 2024).
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    Payroll Cycle

    Semi-monthly or bi-weekly most common.
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    Working Hours

    8 hours/day, 40 hours/week standard. Overtime: 1.5x after 40 hours/week.
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    Payroll Tax

    No provincial employer health tax. WorkplaceNL: variable by industry (significantly higher for oil/gas).
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    Compliance Complexity

    Low
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    Country Code

    Canadian Dollar (CAD)
  • Employer & Employee Contributions

    A side-by-side view of employer obligations and employee payroll deductions.

    Employer Contributions

    ContributionRateNotes
    CPP (Employer)5.95% + CPP2Matches employee.
    EI (Employer)2.32%1.4x employee rate.
    WorkplaceNLVariableRate by industry. Oil and gas rates significantly higher than office rates.

    No NL employer health tax.

    Employee Contributions

    ContributionRateNotes
    Federal Income Tax15%–33%Per TD1 elections.
    Newfoundland and Labrador Income Tax8.7%–21.3%Progressive brackets. High top rate for Atlantic province.
    CPP5.95% + CPP2Standard.
    EI1.66%Standard.

    Tax, Leave & Termination

    Key employment information to help you understand your obligations and Employee rights

    Income Tax Summary

    NL Income (2024)NL Rate
    Up to $43,1988.7%
    $43,199–$86,39514.5%
    $86,396–$154,24415.8%
    $154,245–$215,94317.8%
    $215,944–$275,87019.8%
    Over $275,87021.3%

    Leave Entitlements

    • Vacation: 2 weeks (4%) first 15 years; 3 weeks (6%) after 15 years. Longest step-up in Canada.
    • General Holidays: 6 days.
    • Maternity/Parental: 17 weeks pregnancy + 61 weeks parental. EI pays benefits.

    Termination Rules

    Labour Standards Act Notice: 1–6 weeks depending on service. No separate severance provision. Common law claims remain available.

    Year-End Filings

    • T4 Slips: Filed with CRA by end of February.
    • WorkplaceNL Annual Assessment: Annual payroll declaration filed with WorkplaceNL.

    Benefits Overview

    Statutory: CPP, EI, WorkplaceNL (Workers' Compensation), Newfoundland Employment Standards Act minimums.

    Market standard: Extended health/dental, group life, LTD. St. John's is the main employment centre. NL has a strong oil and gas, marine technology, and public sector employment base.

    FAQ

    What are Newfoundland's Labour Standards Act minimums?

    NL's Labour Standards Act requires: minimum wage ($15.60/hour as of April 2024), 2 weeks vacation (4%) for first 15 years, 3 weeks (6%) after 15 years, 6 general holidays, and termination notice of 1–6 weeks. NL has the longest step-up to 3-week vacation in Canada (15 years), significantly longer than most provinces.

    What general holidays does Newfoundland have?

    Newfoundland has 6 general holidays: New Year's Day, Good Friday, Canada Day, Labour Day, Remembrance Day, and Christmas Day. Notably absent are Family Day, Thanksgiving, and Victoria Day compared to most other provinces.

    Does Rippling handle Newfoundland and Labrador payroll?

    Yes. Rippling handles NL payroll including federal and provincial income tax, CPP, EI, WorkplaceNL tracking, and NL-specific vacation accrual (2 weeks / 4% for the first 15 years). NL payroll has no provincial employer health tax.

    How does NL's 15-year vacation step-up affect employment planning?

    NL's 15-year step-up to 3-week vacation is the longest in Canada — by far. For US companies accustomed to Ontario's 5-year or BC's 5-year step-ups, NL's 15-year requirement means most employees will remain at 2 weeks / 4% vacation for their entire career. This affects total compensation benchmarking for NL roles.

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