2027 HR and payroll compliance calendar for New Brunswick
This calendar lists the 8 paid public holidays in New Brunswick for 2027, the days of rest that are not paid holidays, the scheduled minimum wage change and the pay rules that apply all year. It is for employers covered by New Brunswick's Employment Standards Act. Federally regulated employers use the federal calendar.
Month by month
January 2027
| Date | What |
|---|---|
| Fri 1 Jan | New Year's Day Public holiday Paid public holiday. |
| Fri 1 Jan | 2027 EI premium rates start Tax and payroll From 1 January 2027 the employee EI premium rate is $1.64 per $100 of insurable earnings and the employer rate is $2.30 per $100. Maximum insurable earnings rise to $70,800, so the most an employee pays in 2027 is $1,161.12 and the most an employer pays per employee is $1,625.57. In Quebec, where the Quebec Parental Insurance Plan applies, the rates are $1.29 (employee) and $1.81 (employer) per $100. The 2027 CPP rates and maximums had not been published on the CRA payroll pages when we checked on 5 November 2026, so check them before your first 2027 pay run. Source All employers with payroll |
February 2027
| Date | What |
|---|---|
| Mon 15 Feb | Family Day Public holiday Paid public holiday. |
| Sun 28 Feb | WorkSafeNB annual payroll report (Form 100) due Workers' comp If WorkSafeNB assesses you annually, report your actual 2026 payroll and a reasonable estimate for 2027 on Form 100 by 28 February 2027, using your MyServices account. Employers in the monthly program report the previous month by the 15th instead. 28 February 2027 is a Sunday. The board's page does not say what happens when the date falls on a weekend, so check with WorkSafeNB. Source New Brunswick employers assessed annually |
March 2027
| Date | What |
|---|---|
| Mon 1 Mar | 2026 T4 slips and T4 Summary due Tax and payroll File your 2026 T4 slips and T4 Summary with the Canada Revenue Agency (CRA) and give each employee their T4 slips. The deadline is the last day of February, but when that day is a Saturday or Sunday the CRA moves it to the next business day. 28 February 2027 is a Sunday, so the deadline is Monday 1 March 2027. If your business closes, the deadline is 30 days after it stops operating. Source All employers who paid employment income in 2026 |
| Fri 26 Mar | Good Friday Public holiday Paid public holiday. |
April 2027
| Date | What |
|---|---|
| Thu 1 Apr | Minimum wage change scheduled Pay The general minimum wage in New Brunswick is $15.90 an hour (since 1 April 2026). It is next scheduled to change on 1 April 2027. The rate is indexed to inflation. The new amount had not been announced when we checked on 27 October 2026. Source All employers in New Brunswick |
May 2027
| Date | What |
|---|---|
| Mon 24 May | Victoria Day Other A prescribed day of rest under the Days of Rest Act, which mainly affects whether retail businesses can open. It is not a paid public holiday under the Employment Standards Act. |
July 2027
| Date | What |
|---|---|
| Thu 1 Jul | Canada Day Public holiday Paid public holiday. |
August 2027
| Date | What |
|---|---|
| Mon 2 Aug | New Brunswick Day Public holiday Paid public holiday. |
September 2027
| Date | What |
|---|---|
| Mon 6 Sep | Labour Day Public holiday Paid public holiday. |
October 2027
| Date | What |
|---|---|
| Mon 11 Oct | Thanksgiving Day Other A prescribed day of rest under the Days of Rest Act, which mainly affects whether retail businesses can open. It is not a paid public holiday under the Employment Standards Act. |
November 2027
| Date | What |
|---|---|
| Thu 11 Nov | Remembrance Day Public holiday Paid public holiday. |
December 2027
| Date | What |
|---|---|
| Sat 25 Dec | Christmas Day Public holiday Falls on a Saturday in 2027. Check with New Brunswick Employment Standards about what you owe an employee for whom 25 December is not a working day. |
| Sun 26 Dec | Boxing Day Other A prescribed day of rest under the Days of Rest Act, which mainly affects whether retail businesses can open. It is not a paid public holiday under the Employment Standards Act. |
Paid public holidays in New Brunswick in 2027
| Date | Holiday |
|---|---|
| Fri 1 Jan | New Year's Day |
| Mon 15 Feb | Family Day |
| Fri 26 Mar | Good Friday |
| Thu 1 Jul | Canada Day |
| Mon 2 Aug | New Brunswick Day |
| Mon 6 Sep | Labour Day |
| Thu 11 Nov | Remembrance Day |
| Sat 25 Dec | Christmas Day (Falls on a Saturday in 2027. Check with New Brunswick Employment Standards about what you owe an employee for whom 25 December is not a working day.) |
How holiday pay is worked out: see public holiday pay and holidays by province.
Every month or every year, no fixed date
| What | When | Details |
|---|---|---|
| Payroll remittances to the CRA (regular remitters) | Every month, by the 15th | Income tax, CPP contributions and EI premiums you deduct, plus your share of CPP and EI, must reach the CRA by the 15th of the month after the month you paid your employees. Due dates follow the pay day, not the pay period. For example, deductions from pay you gave on 29 January 2027 are due by 15 February 2027. New employers are regular remitters. When a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes, your payment is on time if the CRA receives it by the next business day. Source |
| Payroll remittances to the CRA (quarterly and accelerated remitters) | On the schedule the CRA gives you | Quarterly remitters (small employers with an average monthly withholding under $3,000 and a perfect compliance history) remit by 15 April, 15 July, 15 October and 15 January. Accelerated threshold 1 remitters (average monthly withholding of $25,000 to $99,999.99) remit by the 25th for pay from the 1st to the 15th of a month, and by the 10th of the next month for pay from the 16th to the end of the month. Accelerated threshold 2 remitters ($100,000 or more) remit within 3 working days after the 7th, 14th, 21st and last day of each month, electronically or at a Canadian financial institution. The next business day rule for weekends and holidays applies. Source |
| Record of Employment (ROE) | Each time an employee has, or is expected to have, 7 consecutive days with no work and no insurable earnings | Electronic ROE, weekly, biweekly or semi-monthly pay: within 5 calendar days after the end of the pay period in which the interruption happens. Electronic ROE, monthly pay: the earlier of 5 calendar days after the end of the pay period or 15 calendar days after the first day of the interruption. Paper ROE: within 5 calendar days of the first day of the interruption, or the day you learn of it. Keep your copy for 6 years. Source |
| Regular pay days | Every pay period | Pay days can be no more than 16 days apart. Source |
| Final pay when an employee leaves | Each time employment ends | Wages on the next regular pay day. Vacation pay and other amounts within 21 days of the last day. Plan the Record of Employment at the same time. Source |
| Paid public holiday pay | Each paid public holiday | An employee must have been employed for at least 90 calendar days in the 12 months before the holiday, among other conditions. An employee who works on the holiday is generally paid 1.5 times their regular rate for those hours, plus a regular day's pay. You can instead pay an extra 4% of all the employee's gross wages in place of the regular day's pay. Source |
Terms on this page: Public holiday pay · Payroll remittance · T4 slip · T4 Summary · Workers' compensation (WCB) · Employer health tax (payroll tax) · Minimum wage · Record of Employment (ROE)
Related free tools
- Harassment policy rules and free template for New Brunswick
- Guide to hiring seasonal and temporary foreign workers
- Employment standards by province
- WCB premium calculator
Questions
What are the paid public holidays in New Brunswick in 2027?
There are 8: New Year's Day (1 January), Family Day (15 February), Good Friday (26 March), Canada Day (1 July), New Brunswick Day (2 August), Labour Day (6 September), Remembrance Day (11 November) and Christmas Day (25 December).
Are Victoria Day, Thanksgiving and Boxing Day paid holidays in New Brunswick?
No. They are prescribed days of rest under the Days of Rest Act, which mainly affects whether retail businesses can open. They are not paid public holidays under the Employment Standards Act.
Who qualifies for public holiday pay in New Brunswick?
An employee must have been employed for at least 90 calendar days in the 12 months before the holiday, among other conditions. If the employee works on the holiday, they are generally owed 1.5 times their regular rate for those hours, plus a regular day's pay.
When does the minimum wage change in New Brunswick in 2027?
It is scheduled to change on 1 April 2027. The rate is $15.90 an hour (since 1 April 2026) and is indexed to inflation. The new amount had not been announced when we checked on 27 October 2026.
Official sources
- Government of New Brunswick, paid public holidays, vacation time and pay
- Government of New Brunswick, Days of Rest Act FAQ
- Government of New Brunswick, wages and pay
- Canada Revenue Agency, Employers' Guide: Filing the T4 slip and Summary (RC4120)
- Canada Revenue Agency, Employers' Guide: Payroll deductions and remittances (T4001)
- Employment and Social Development Canada, 2027 Employment Insurance premium rate
- Service Canada, how to complete the Record of Employment (ROE) form
- WorkSafeNB, time to report your annual payroll (Form 100)
General information for Canadian employers, not legal advice. Dates were checked against the official sources listed on 5 November 2026. Governments change dates and rates, and some deadlines move when they fall on a weekend or holiday, so confirm with the agency before you rely on a date.
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