--- title: "Nova Scotia businesses: here’s your payroll legislation round-up!" description: Payroll legislative requirements differ between provinces and territories in Canada, which is why we explore minimum wage, overtime, vacation pay, and paid holidays for the Province of Nova Scotia in our latest blog article. image: https://blog.payworks.ca/hubfs/BlogPost_NovaScotia_January6.jpg --- [Skip to main content](https://blog.payworks.ca/nova-scotia-businesses-heres-your-payroll-legislation-round-up#maincontent) [Skip to footer](https://blog.payworks.ca/nova-scotia-businesses-heres-your-payroll-legislation-round-up#footer-en) ![The Nova Scotia flag accompanied by text that reads, “A quick guide to Nova Scotia payroll legislation”. ](https://blog.payworks.ca/hubfs/BlogBanner_January6-2.jpg) # Nova Scotia businesses: here’s your payroll legislation round-up! Jan 06, 2025 [Resources](https://blog.payworks.ca/tag/resources) ![Payworks](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/inTheLoop-ring-150px.png) Payworks Share this article [![Share this on Facebook.](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/button.gif)](https://www.facebook.com/sharer/sharer.php?u=https://blog.payworks.ca/nova-scotia-businesses-heres-your-payroll-legislation-round-up) [![Share this on Twitter.](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/button.gif)](http://twitter.com/share?text=A%20great%20article%20from%20Payworks!&url=https://blog.payworks.ca/nova-scotia-businesses-heres-your-payroll-legislation-round-up) [![Share this on LinkedIn.](https://blog.payworks.ca/hubfs/Payworks%20February%202019/Images/button.gif)](https://www.linkedin.com/shareArticle?mini=true&url=https://blog.payworks.ca/nova-scotia-businesses-heres-your-payroll-legislation-round-up&title=&summary=&source) If you’re a Nova Scotia-based business or an organization with employees in Nova Scotia, you’d likely appreciate centralized and straightforward information on provincially-applicable payroll [legislative requirements](https://www.payworks.ca/resources/legislation-compliance). After all, no matter how experienced you are, questions are bound to arise during the day-to-day tasks of paying your people accurately, on time, and in [compliance](https://blog.payworks.ca/weve-got-compliance-down-to-a-science-heres-how-we-can-help-keep-your-business-on-track?hsLang=en-ca) with regional legislation! Legislative requirements differ between provinces and territories in Canada. Below, we explore minimum wage, overtime, vacation pay, and paid holidays for the [Province of Nova Scotia](https://www.payworks.ca/resources/legislation-compliance/nova-scotia#compliance-content). Let’s get into it… ## Minimum wage As your business’ [payroll pro](https://blog.payworks.ca/tag/payroll-resources?hsLang=en-ca), you already know that [federal and provincial legislation](https://www.canada.ca/en/services/jobs/workplace/federal-labour-standards/pay-deductions.html#h2.1) determines the lowest rate at which an employer can legally pay its employees – otherwise known as [minimum wage](https://blog.payworks.ca/everything-you-need-to-know-about-minimum-wage-legislation-in-canada?hsLang=en-ca). This rate isn’t impacted by whether the employee has full-time, part-time or casual employment, or if they’re paid salary, commission, or a flat piece or hourly rate. For employees working in Nova Scotia, there are [three different minimum wage orders](https://novascotia.ca/lae/employmentrights/minimumwage.asp): - A general rate. - A construction and property maintenance rate. - A logging and forest operations rate. The province’s minimum wage rate increased twice in 2023 and once in 2024 (on April 1). It’s important for Nova Scotia employers to know the general minimum wage legislation also includes parameters for [call-in pay](https://novascotia.ca/lae/employmentrights/minimumwage.asp#:~:text=Call%20In,only%20one%20or%20two%20hours.), employees waiting for work, piecework, board and lodging, deductions for uniforms, and overtime (for some groups – more on that below!). For more details on minimum wage in Nova Scotia, visit: [https://novascotia.ca/lae/employmentrights/minimumwage.asp](https://novascotia.ca/lae/employmentrights/minimumwage.asp). ## Overtime An exception to minimum wage occurs when a worker exceeds a legislated threshold for hours worked in a specific period, thus qualifying them for [overtime](https://novascotia.ca/lae/employmentrights/overtime.asp) rates. Like minimum wage, overtime rates in Canada vary by province and territory, and in Nova Scotia specifically [can also differ](https://novascotia.ca/lae/employmentrights/overtime.asp) by groups of employees. The standard overtime rate for employees under general minimum wage is 1.5 times the regular rate after working 48 hours in a one-week timeframe (a consistent seven-day period). However, there are exceptions that are dependent on industry and defined by “irregular working hours and conditions and do not follow the general rule. Some have special rules about overtime and some others are not covered by overtime.” A unique legislative component of overtime in Nova Scotia is that it’s calculated differently based on four employee group types: - Employees who fall under the general minimum wage order. - Employees who fall under the construction and property maintenance minimum wage order. - Employees not covered by the special rules for overtime. - Fixed cycle averaging agreements (more on that below!). > ***Payworks pro tip:*** *Using Payworks’* [*Time Management*](https://www.payworks.ca/solutions/time-management) *solution, break and shift rules can be set up to ensure the correct overtime calculations are being applied to different employee group types.* > > ***Payworks pro tip:*** *For an overview of overtime and the steps to consider in making a strategic plan that clearly defines overtime, visit:* [*https://blog.payworks.ca/overview-of-overtime-employers-should-have-a-strategic-plan-that-clearly-defines-overtime*](https://blog.payworks.ca/overview-of-overtime-employers-should-have-a-strategic-plan-that-clearly-defines-overtime?hsLang=en-ca)*.* For additional information on overtime for these employee group types, including lists of employee groups that apply to each, visit: [https://novascotia.ca/lae/employmentrights/overtime.asp](https://novascotia.ca/lae/employmentrights/overtime.asp). ### Fixed cycle averaging agreements Also under the parameters for overtime: Nova Scotia businesses can opt to have a [fixed cycle averaging agreement](https://novascotia.ca/lae/employmentrights/overtime.asp) in place. A fixed cycle averaging agreement is one in which the employer wouldn’t pay overtime like in the general minimum wage example above. Instead, because of an agreement between the employer and employee to average the hours of work over a number of weeks, overtime would be based on the total hours the employee worked within the cycle (which is pre-determined, fixed, and repeats over a specified time). This type of arrangement can result in extended time off, as Nova Scotia doesn’t specifically outline any parameters surrounding [banking overtime](https://blog.payworks.ca/the-ins-and-outs-of-banking-overtime-in-canada?hsLang=en-ca). For example, let’s say there’s an employee who works six days on and four days off. This employer and employee can calculate the average hours of work for this schedule and then schedule extra hours (beyond that average) in exchange for time off. The extended time off must exceed the norm. It’s important for Nova Scotia employers to be aware that there are detailed legislative parameters to which to adhere for [fixed cycle averaging agreements](https://novascotia.ca/lae/employmentrights/fixcycleaveraging.asp). For more information on that portion of the Labour Standards Code, visit: [https://novascotia.ca/lae/employmentrights/fixcycleaveraging.asp](https://novascotia.ca/lae/employmentrights/fixcycleaveraging.asp). ## Vacation pay Our crew of in-house experts often receives questions regarding [vacation pay,](https://www.canada.ca/en/employment-social-development/programs/laws-regulations/labour/interpretations-policies/vacation-pay.html) which is a percentage of employee earnings (known as [vacationable earnings](https://blog.payworks.ca/updated-for-2021understanding-vacationable-earnings-legislation?hsLang=en-ca)) that correlates to the worker’s vacation entitlement. It’s important to note that vacation pay is not affected by whether or not the employee is full-time, part-time, seasonal, or any other status. > ***Payworks pro tip:*** *For a consolidated chart of vacationable earnings, download a copy of Payworks’ Payroll Guide:* [*https://www.payworks.ca/landing-pages/campaigns/payroll-guide*](https://www.payworks.ca/landing-pages/campaigns/payroll-guide)*. Regardless of how vacation pay is distributed (more on that below!), it’s the responsibility of the employer to ensure it meets the current employment standard and minimums.* Like many jurisdictions across the country, vacation entitlement is based on the number of years worked for a particular employer and determines how vacation pay is calculated in Nova Scotia: | Vacation pay | Vacation entitlement | | --- | --- | | 4% for the first 7 years | 2 weeks | | 6% for 8 or more years | 3 weeks | There are three different ways employers can distribute vacation pay in Nova Scotia: - It can be paid out each pay period. - It can be accrued and paid out at a later date (a minimum of one day before the employee takes their vacation time). - It can be included in the employee’s hourly rate (which has to be at least minimum wage plus the percent of their vacation entitlement). There are also exceptions to vacation pay in Nova Scotia (yep, you read that right!). There are seven employee groups where vacation pay (and vacation time) legislation does not apply. For more information, visit: [https://novascotia.ca/lae/employmentrights/vacationleavepay.asp](https://novascotia.ca/lae/employmentrights/vacationleavepay.asp). ## Paid holidays Paid holidays, otherwise known as [statutory holidays](https://blog.payworks.ca/save-the-dates-heres-the-2025-statutory-holiday-schedule?hsLang=en-ca), are the days recognized by legislation where most employees who qualify are entitled to the day off work with pay. Which days are observed differs between provinces and territories, as well as if the workplace is federally regulated, or can be dependent on the industry type (for example, retail – more on that below!). ### In Nova Scotia, there are six [paid holidays](https://novascotia.ca/lae/employmentrights/holidaychart.asp): 1. [New Year’s Day](https://blog.payworks.ca/lets-count-down-new-years-day-day-after-new-years-day-legislative-requirements?hsLang=en-ca). 2. [Nova Scotia Heritage Day](https://blog.payworks.ca/statutory-holiday-information-for-the-third-monday-in-february?hsLang=en-ca). 3. [Good Friday](https://blog.payworks.ca/explained-good-friday-and-easter-monday-stat-holiday-legislation-1?hsLang=en-ca). 4. [Canada Day](https://blog.payworks.ca/stat-holiday-legislation-roundup-canada-day?hsLang=en-ca). 5. [Labour Day](https://blog.payworks.ca/detailed-stat-holiday-info-for-canadian-businesses-labour-day?hsLang=en-ca). 6. [Christmas Day](https://blog.payworks.ca/christmas-day-boxing-day-the-stat-holiday-info-your-biz-needs-to-know?hsLang=en-ca). ### What Nova Scotia employers need to know about holiday pay In the instance where an eligible employee (who otherwise would’ve been provided the day off with pay) works on a paid holiday, they’re entitled to receive [holiday pay](https://novascotia.ca/lae/employmentrights/holidaypay.asp). Two components make up holiday pay in Nova Scotia: a regular day’s pay, plus 1.5 times the employee’s regular wage for the number of hours worked. > ***Payworks pro tip:*** *Using Payworks’* [*Time Management solution*](https://www.payworks.ca/solutions/time-management)*, Canadian businesses can use the Stat Holiday Calculator to ensure accuracy (and peace of mind) when it comes to holiday pay!* For more information on holiday pay, as well as employee eligibility, visit: [https://novascotia.ca/lae/employmentrights/holidaypay.asp](https://novascotia.ca/lae/employmentrights/holidaypay.asp). ### What Nova Scotia employers need to know about Remembrance Day In Nova Scotia, there are particular parameters for operating and paying staff for [Remembrance Day](https://novascotia.ca/lae/employmentrights/holidaypay.asp#qRemembrance), despite it not being a paid holiday or a designated retail closing day. The province has separate legislation for [Remembrance Day](https://blog.payworks.ca/where-is-remembrance-day-a-stat-holiday-in-canada?hsLang=en-ca), called the [Remembrance Day Act](https://nslegislature.ca/sites/default/files/legc/statutes/remembrance%20day.pdf). The Act outlines which types of businesses can operate on November 11. As an example, most grocery stores, box stores, and retail malls must close, but the Act also details which types of retail businesses can operate. There are also exceptions for some non-retail businesses, trades and professions to allow them to perform certain functions on this day. It’s important for Nova Scotia employers to note that holiday pay differs for Remembrance Day as well. Employees who do not work on this day aren’t required to be paid for it, and if an employee does work, it’s possible the holiday pay differs from the norm. The [province’s website](https://novascotia.ca/lae/employmentrights/remembrance.asp) states, “there may be some instances where more detailed or specific interpretation is required” in relation to the Act. “In such instances, we recommend seeking legal advice.” > ***Payworks pro tip:*** *Payworks’* [*HR Advisory Services*](https://www.payworks.ca/solutions/hr-advisory-services) *connects Canadian businesses with credible advisors for HR, legal, and financial guidance. With HR Advisory Services, small- to medium-sized businesses can access unlimited HR advice and specialized support from accredited legal and financial advisors.* For more information on Remembrance Day in Nova Scotia, visit: [https://novascotia.ca/lae/employmentrights/remembrance.asp](https://novascotia.ca/lae/employmentrights/remembrance.asp). ### What Nova Scotia employers need to know about non-statutory holidays In Nova Scotia, [Easter Monday](https://blog.payworks.ca/explained-good-friday-and-easter-monday-stat-holiday-legislation-1?hsLang=en-ca), [Victoria Day](https://blog.payworks.ca/your-blogvictoria-day-statutory-holiday-legislation-round-up-post-title-here?hsLang=en-ca), and [Natal Day](https://blog.payworks.ca/the-payroll-info-your-biz-needs-to-know-for-august-long-weekend?hsLang=en-ca) are not paid general holidays or a retail closing day; however, they’re widely recognized by folks within the province. These days are an optional day that can be observed at the employers discretion, in which case the Labour Standards Division could be able to enforce an agreement. For more information on non-statutory holidays, visit: [https://novascotia.ca/lae/employmentrights/holidaychart.asp](https://novascotia.ca/lae/employmentrights/holidaychart.asp). ### What Nova Scotia employers need to know about designated retail closing days A unique legislative requirement in Nova Scotia is that some retail businesses are not allowed to operate on certain days, known as [retail closing days](https://novascotia.ca/lae/employmentrights/docs/LabourStandardsCodeGuide.pdf). Nova Scotia-based employers to whom this legislation applies should know that retail business employees also have the right to refuse work on retail closing days. > *“For example, if a retail business were to schedule an employee to stock shelves while the business was closed on New Year’s Day, the employee could refuse to work on that day,” reads the province’s* [*Labour Standards Code*](https://novascotia.ca/lae/employmentrights/docs/LabourStandardsCodeGuide.pdf)*.* There are nine retail closing days in the province: 1. [New Year’s Day](https://blog.payworks.ca/lets-count-down-new-years-day-day-after-new-years-day-legislative-requirements?hsLang=en-ca). 2. [Nova Scotia Heritage Day](https://blog.payworks.ca/statutory-holiday-information-for-the-third-monday-in-february?hsLang=en-ca). 3. [Good Friday](https://blog.payworks.ca/explained-good-friday-and-easter-monday-stat-holiday-legislation-1?hsLang=en-ca). 4. [Easter Sunday](https://blog.payworks.ca/explained-good-friday-and-easter-monday-stat-holiday-legislation-1?hsLang=en-ca). 5. [Canada Day](https://blog.payworks.ca/stat-holiday-legislation-roundup-canada-day?hsLang=en-ca). 6. [Labour Day](https://blog.payworks.ca/detailed-stat-holiday-info-for-canadian-businesses-labour-day?hsLang=en-ca). 7. [Thanksgiving Day](https://blog.payworks.ca/thanksgiving-stat-holiday-info-your-biz-needs-to-know?hsLang=en-ca). 8. [Christmas Day](https://blog.payworks.ca/christmas-day-boxing-day-the-stat-holiday-info-your-biz-needs-to-know?hsLang=en-ca). 9. [Boxing Day](https://blog.payworks.ca/christmas-day-boxing-day-the-stat-holiday-info-your-biz-needs-to-know?hsLang=en-ca). Nova Scotia employers to whom this legislation applies should note that the application of holiday pay varies when taking into consideration the occasional crossover with retail closing days. Some [retail closing days](https://novascotia.ca/lae/employmentrights/uniformclosingfaq.asp) are also paid holidays, such as New Year’s Day, and therefore the rules for holiday pay apply. However, there are other retail closing days (like Thanksgiving Day) which are *not* paid holidays… and therefore, holiday pay legislation doesn’t apply. There are 32 employee groups for whom there’s an exception to retail closing days legislation, meaning they aren’t require to close and the employees don’t have the right to refuse to work on these days (and Sundays). For more information on retail closing days and the right to refuse work in Nova Scotia, visit: [https://novascotia.ca/lae/employmentrights/docs/LabourStandardsCodeGuide.pdf](https://novascotia.ca/lae/employmentrights/docs/LabourStandardsCodeGuide.pdf).   While Nova Scotia may be one of Canada’s smaller jurisdictions, its payroll legislation is mighty! Payworks understands the evolving legislative landscape and the importance of empowering payroll professionals and Canadian businesses to succeed. Download a free copy of our Payroll Guide to keep on top of the legislative elements most pertinent to your business, and to stay in the loop when changes occur: [https://www.payworks.ca/landing-pages/campaigns/payroll-guide](https://www.payworks.ca/landing-pages/campaigns/payroll-guide). Key topics in this article: [Resources](https://blog.payworks.ca/tag/resources)[Payroll Resources](https://blog.payworks.ca/tag/payroll-resources)[Business Owner](https://blog.payworks.ca/tag/business-owner)[SME](https://blog.payworks.ca/tag/sme)[Payroll Management](https://blog.payworks.ca/tag/payroll-management)[Legislation](https://blog.payworks.ca/tag/legislation) These articles are produced by Payworks as an information service. They are not intended to substitute professional legal, regulatory, tax, or financial advice. Readers must rely on their own advisors, as applicable, for such advice. 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