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Pay people properly

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Northwest Territories stands fully covered: its own filings and guidance stand in the books beside the federal ones.

Who is paid, and in what role, decides the duties that ride on the payment: the slips, the withholdings, the coverage.

Who is paid, and in what role, decides the duties that ride on the payment — in the Northwest Territories, the payroll tax and workers’ compensation stand among them. The payroll tax is the employee’s tax, at two per cent of what they earn working in the territory; the employer withholds it, registers with the Department of Finance within twenty-one days of first paying an employee, remits it, and files the annual return by February 28. An employer that operates in the territory registers with the Workers’ Safety and Compensation Commission, and reports its payroll to it each year, by February 28. A director of a corporation, a business owner with workers, or a person self-employed with no workers is not automatically covered by the Commission, and may apply for personal optional coverage. Binds: Northwest Territories employers; the slips and withholdings bind every Canadian payer.

The law’s own words

“NWT payroll tax is a 2 per cent tax on income that you earn as an employee working in the NWT”

Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employees · Read it at GNWT Department of Finance · Verified 2026-11-11

“You are required to register within 21 days after you first pay remuneration to an employee.”

Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employers · Read it at GNWT Department of Finance · Verified 2026-11-11

“The due date for your annual return is February 28 of the following year or the next business day if February 28 is a Saturday, Sunday or statutory holiday.”

Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employers · Read it at GNWT Department of Finance · Verified 2026-11-11

“If you operate a business in the Northwest Territories and/or Nunavut for more than 10 days within a calendar year, you must register with the WSCC.”

Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Register or Reactivate your Business · Read it at Workers’ Safety and Compensation Commission · Verified 2026-11-11

“The due date for filing the Annual Payroll Report is February 28th, annually.”

Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Report Payroll · Read it at Workers’ Safety and Compensation Commission · Verified 2026-11-11

“The individuals who are not automatically covered by WSCC are a director of a corporation, a business owner with workers, or self-employed with no workers.”

Payroll Tax Act (Northwest Territories) — GNWT Department of Finance, Payroll Tax for Employers

“If you have a “fixed place of business” in the NWT and pay “remuneration” to an employee, you are required to register with Treasury Division of the GNWT Department of Finance for payroll tax.” “You are required to register within 21 days after you first pay remuneration to an employee.” “The due date for your annual return is February 28 of the following year or the next business day if February 28 is a Saturday, Sunday or statutory holiday.”

Source: GNWT Department of Finance — Payroll Tax for Employers · Checked 2026-11-11

Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Register or Reactivate your Business

“If you operate a business in the Northwest Territories and/or Nunavut for more than 10 days within a calendar year, you must register with the WSCC.”

Source: Workers’ Safety and Compensation Commission — Register or Reactivate your Business · Checked 2026-11-11

Workers’ Compensation Act (Northwest Territories) — Workers’ Safety and Compensation Commission, Report Payroll

“All employers are required to report assessable payroll to the Workers’ Safety and Compensation Commission (WSCC).” “The due date for filing the Annual Payroll Report is February 28th, annually.”

Source: Workers’ Safety and Compensation Commission — Report Payroll · Checked 2026-11-11

Workers’ Compensation Act (Northwest Territories) — personal optional coverage

“The Workers’ Compensation Acts of the Northwest Territories and Nunavut allow certain persons who are not considered workers to apply for compensation coverage.” “The individuals who are not automatically covered by WSCC are a director of a corporation, a business owner with workers, or self-employed with no workers.” “Once POC is approved, the applicant is considered to be a worker with all associated rights and responsibilities under the Acts for the duration of their coverage.”

Source: Workers’ Safety and Compensation Commission — Report Payroll · Checked 2026-11-11