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Pay people properly
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Nunavut 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.
Nunavut’s payroll tax is the employee’s tax at 2%, held back by the employer: the employer registers with the Government of Nunavut within 21 days of the first pay, and the annual return is due February 28. An employer running in Nunavut for more than 10 days in a calendar year registers with the Workers’ Safety and Compensation Commission, and reports its assessable payroll by February 28 each year. A director is not automatically covered by the Commission and may apply for personal optional coverage. Binds: Nunavut employers; the slips and withholdings bind every Canadian payer.
The law’s own words
“Employers must register with the Government of Nunavut within 21 days of their first remuneration paid to an employee and remit based on their reporting frequency.”
Payroll Tax Act, 1993 (Nunavut) — Government of Nunavut, Department of Finance, Payroll Tax · Read it at Government of Nunavut · Verified 2026-11-08
“The rate of tax is: 2% of taxable remuneration of each employee who normally works in Nunavut.”
Payroll Tax Act, 1993 (Nunavut) — Government of Nunavut, Department of Finance, Payroll Tax · Read it at Government of Nunavut · Verified 2026-11-08
“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 (Nunavut) — Workers’ Safety and Compensation Commission, Register or Reactivate your Business · 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.”
Workers’ Compensation Act (Nunavut) — Workers’ Safety and Compensation Commission, Report Payroll · Read it at Workers’ Safety and Compensation Commission · Verified 2026-11-11
Payroll Tax Act, 1993 (Nunavut) — Government of Nunavut, Department of Finance, Payroll Tax
“Employers must register with the Government of Nunavut within 21 days of their first remuneration paid to an employee and remit based on their reporting frequency." "The rate of tax is: 2% of taxable remuneration of each employee who normally works in Nunavut." And the annual return in the territory’s Employers’ Guide for Payroll Tax Registration: “This return must be completed and filed on or before February 28th of the year following the year in which the remuneration was paid.”
Source: Government of Nunavut — Department of Finance, Payroll Tax · Checked 2026-11-08
Workers’ Compensation Act (Nunavut) — registration
“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 (Nunavut) — payroll reporting
“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 (Nunavut) — 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