Payroll and Benefits Guide Canada – Nova Scotia

Annual Leave (vacation)

In Nova Scotia, under the Labour Standards Code, employees are entitled to vacation time based on their length of continuous employment with the same employer:

• Up to the ninth year of employment = 2 weeks of vacation after each 12-month vacation entitlement year and must give the vacation time within 10 months following the 12-month earning period.
• From the ninth year of service (having completed 8 years) = 3 weeks of vacation annually.

Employees are also entitled to vacation pay based on service length:

• Up to the eight year of employment = vacation pay must be at least 4% of the gross wages earned in the 12-month vacation entitlement year.
• From the eighth year of service (having completed 7 years) = vacation pay must be at least 6% of the gross wages.

PTO Carryover

Note:

• For Papaya Direct, this varies by province; it’s allowed if going above and beyond the minimums but the policy must be reviewed by HR. Employees cannot skip taking vacation time that is mandated by law. Vacation that’s over and above the minimum entitlements can be carried over as per client policy.
• For People2.0, there is no carryover.

Public Holidays

There are 6 public holidays in Nova Scotia. If the holiday falls on the employee’s regular day off, the employer must give the employee a different day off with pay.

Employees that work on a public holiday are paid 150% of their regular hourly salary rate.

Sick Days

Sick leave entitlement in Nova Scotia depends on whether the employee falls under provincial or federal regulation, and whether they qualify for Employment Insurance (EI) sickness benefits.

• Under Nova Scotia’s Employment Standards, sick leave of up to 5 days unpaid leave per year is available for personal illness or injury. An additional 3 unpaid days off are also available under the Family Responsibility leave (see below) which employees can instead use for personal medical, dental or other similar appointments. Employers can only request a medical note if the employee has missed more than five consecutive working days due to sickness or the employee has already had at least two non-consecutive absences of five or fewer days due to sickness or injury in the preceding 12-month period. More information can be found on the Nova Scotia Government website.
• Federally regulated workers are entitled under the Canada Labour Code to receive up to 10 days paid sick leave per year. These 10 days paid sick leave is accrued during the year after an initial 30-day qualifying period of continuous employment has been completed.  Following this qualifying period, workers earn the first 3 days of paid medical leave. Following this, workers earn 1 further day of paid sick leave at the start of each month after completing 1 month of continuous employment until a maximum of 10 days paid sick leave per year has been accrued. Any days of medical leave with pay that are not taken within the year will be carried over to the beginning of the new year up to a maximum of 10 days. More details and eligibility criteria can be found on the Government of Canada website.
• Regardless of jurisdiction, workers may also qualify for Employment Insurance (EI) sickness benefits, which are administered federally. These benefits are available to employees who are unable to work due to medical reasons and meet the eligibility criteria. EI sickness benefits provide 55% of average weekly earnings, up to 695 CAD per week, for a maximum of 26 weeks. To qualify, employees typically need 600 insured hours worked in the 52 weeks prior to illness and must submit a medical certificate. More information can be found on the Government of Canada website.

Maternity Leave

In Canada, Maternity and Parental leave rights are set out through the nationwide Employment Insurance (EI) program, which is applied across all provinces and entitles eligible mothers to take up to 15 weeks of maternity leave with income support. For Federally regulated employees and industries, up to 17 weeks maternity leave can be taken. During this period, eligible employees will receive maternity benefits equal to 55% of their earnings, up to a maximum of 695 CAD per week. To receive this benefit, workers must provide a certificate from a healthcare practitioner confirming the pregnancy. For further guidance and eligibility criteria, refer to the Government of Canada website.

In addition to EI, Nova Scotia sets its own employment standards under the Employment Standards Code, which entitles eligible employees to up to 16 weeks of unpaid pregnancy leave. Maternity leave cannot begin earlier than 16 weeks before the expected date of birth. Employees must provide their employer with at least four weeks’ written notice of their intended leave start date and expected return to work date. An employer can ask for proof of entitlement for pregnancy. More information and eligibility criteria can be found on the Nova Scotia Government website.

If an employee is taking both pregnancy and parental leaves, the employee must take one right after the other and not go back to work between the two leaves.

Paternity Leave

The non birthing partner is entitled to up to 5 consecutive working days of unpaid leave. Employers may choose to ask the employee to complete the Labour Standards Division end of pregnancy form.

Parental Leave

In Canada, Parental leave benefits are available to parents of a newborn or newly adopted child through the nationwide Employment Insurance (EI) program, which is applied across all provinces. Parents can choose between 2 options:

• Standard parental benefits – up to 40 weeks leave shared between parents, but one parent cannot take more than 35 weeks, with pay equal to 55% of their earnings, up to a maximum of 695 CAD per week. This leave must be used within 52 weeks of the birth.
• Extended parental benefits – up to 69 weeks leave can be shared between parents, but one parent cannot take more than 61 weeks, with pay equal to 33% of their earnings, up to a maximum of 417 CAD per week. This leave must be used within 78 weeks of the birth.

The Parental leave period does not have to be taken consecutively but must be within the above mentioned timeframe. Further information and eligibility criteria can be found on the Government of Canada website.

In addition to EI, each individual province can set their own set of employment standards that determine the full available leave entitlements for parents. In Nova Scotia, eligible employees are entitled to up to 77 weeks of unpaid parental leave to care for a newborn or newly adopted child. This leave must be used within 18 months after the child arrives home. Additional information can be found on the Nova Scotia Government website.

Other Leave

Bereavement Leave

This leave is in place for workers whose family member has died. There are two support systems; the system that applies depends on if the worker falls under the provincial sector or the federally regulated sector:

• Workers regulated under the Nova Scotia Labour Standards Code can take unpaid leave of up to 5 working days in a row if their spouse, parent, guardian, child, grandparent, grandchild, sibling, in-law parents, in-law child and in-law sibling.

Employees must give their employers as much notice as possible that they will take this leave.

• Federally regulated workers under the Canada Labour Code are entitled to up to 10 days of job protected bereavement leave following the death of an immediate family member. This leave can be taken within 6 weeks of the death. The first 3 days of this leave will be paid if the worker has completed 3 months of continuous employment.

Family Responsibility Leave

In Nova Scotia, employees are entitled to receive up to 3 days of unpaid leave each year to care for an ill parent, child, or family member. These three days can also be used for medical, dental, or other similar appointments for the employee or the employee family member

Additional leave for family matters might be available under the Employment Insurance regulations, based on eligibility.

Compassionate Care Leave

This leave is in place for workers who need to care for seriously ill family members with a significant risk of death. There are two support systems in place which can both be applied to workers:

• Under the Nova Scotia’s Labour Standard Code, eligible employees who have been employed for at least 3 months can take up to 26 weeks of unpaid leave to care for seriously ill family members (or a person like family). A qualified medical practitioner must issue a medical certificate stating that the employee’s family member has a serious medical condition with a significant risk of death within twenty-six weeks. Employees who need to take compassionate care leave must give their employer as much notice as possible before taking the leave. An employer can ask in writing for a copy of the medical certificate.
• Under Canada’s Federal Employment Insurance (EI), eligible employees who have at least 600 insured hours of work in the 52 weeks before the start of the claim or since the start of their last claim (whichever is shorter) is entitled to caregiving leave of up to 26 weeks. There might also be eligibility for income support equal to 55% of earnings, up to a maximum of 695 CAD per week.

Serious Illness or Injury Leave

This leave is in place for workers who need to take time off for leave due to serious illness or injury. There are two support systems in place which can both be applied to workers:

• Under the Nova Scotia Labour Standard Code, eligible employees who are suffering from a serious injury or illness may be entitled to up to 27 weeks of unpaid leave within a 52-week period. This leave may be broken up into multiple periods, however the periods must be at least one week in length. To be eligible, workers must have been employed for at least 3 months.  Employees must let the employer know in writing as soon as possible of their intention to take this leave.
• Under Canada’s Federal Employment Insurance (EI), eligible employees who have at least 600 insured hours of work in the 52 weeks before the start of the claim or since the start of their last claim (whichever is shorter) is entitled to sickness leave of up to 26 weeks. There might also be eligibility for income support equal to 55% of earnings, up to a maximum of 695 CAD per week.

Critical Illness Leave

In Nova Scotia, employees have the right to take unpaid Critical Illness Leave to provide care and support for a critically ill family members. The length of leave and eligibility depends on the age of the ill family member:

• Employees can take up to 37 weeks of unpaid leave within a 52 week period to provide care or support to a critically ill child under 18 years old.
• Employees can take up to 16 weeks of unpaid leave within a 52 week period to provide care or support to a critically ill adult.

To be eligible, for this leave, employees must have worked for the same employer for at least 3 months. The leave can be broken up into several periods of at least one week in duration during this time frame. The 52-week time frame begins on the first day of the week in which the person became critically ill. A qualified medical practitioner must issue a medical certificate stating that the person has a critical illness and the period of time for which the child needs care.

Additional leave, and financial support, might be available under the Employment Insurance regulations, based on eligibility.

Emergency Leave

Employees are entitled to an unpaid Emergency Leave if they are unable to perform their work because of an emergency declared under the Emergency Management Act, or by order of a medical officer under the Health Protection Act, or an emergency declared under the Emergencies Act. Employees can also use this leave to care for a family member who is affected by one of the emergency situations noted above and the employee is the only person who can reasonably care for the family member.

Additional Leave

Under the Canada Labour Code and Nova Scotia Labour Standard Code other types of leave are also regulated including Reservist Leave, Jury Leave, Domestic Violence Leave, Crime Related Child Death or Disappearance Leave and Citizenship Leave.