New Brunswick payroll rates — July 2026
123rd edition, rule set 2026-07-01. New Brunswick is four brackets, TCP $13,664, and an LCP at 20% / $2,000 — a Maritime pattern shared with Nova Scotia, not with Ontario.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP July 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI July 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
New Brunswick brackets
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 9.40% | $0.00 | no |
| $52333.00 | 14.00% | $2407.00 | no |
| $104666.00 | 16.00% | $4501.00 | no |
| $193861.00 | 19.50% | $11286.00 | no |
New Brunswick personal amount
TCP fixed $13664.00. Lowest rate 9.40%.
LCP
Labour-sponsored funds credit 20.00% to $2000.00. Applied only when lcp_purchase is on the request.
What this edition does not change
CPP, EI, and federal brackets are inherited from January. Only BC, NL, and PE overlay provincial files in the 123rd edition.