New Brunswick payroll rates — January 2026
122nd edition, rule set 2026-01-01. 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 January 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 January 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
This is the 1 January 2026 starting table. Open the July page for BC first-bracket proration, NL TCP, and the PE $200,000 band.