Licences, Taxes and Fees

Payroll Tax

The Payroll Tax Act and Regulations came into effect July 1, 1993. Unlike other jurisdictions that impose a payroll tax on employers, the NWT Payroll Tax is levied on employees. The Payroll Tax applies to all employees who work, perform duties, or provide services in the NWT, regardless of the province or territory of residence of the employee or employer or the employee's age.

Click on one of the following links to learn more about your responsibilities under the Payroll Tax Act:

For employees

For employers