What an hour of your crew actually costs you once CPP, EI, WorkSafeNB, vacation pay and public holidays are on top of the wage. Statutory-only residential lands somewhere between 16% and 23% depending on where you work.
CPP and EI are capped, so the percentages depend on what a worker earns in a year — that is why the wage and hours matter here.
Burden is what the government and your own policies add on top of the wage. Pick what applies; the percentage builds itself. Rates are 2026 New Brunswick — check your WorkSafeNB statement for your class.
New Brunswick defaults (HST 15%, ~17.1% burden). Nothing here is accounting or legal advice.
Rates are 2026 New Brunswick: CPP 5.95% above the $3,500 exemption with a second tier of 4% between $74,600 and $85,000, EI 1.63% × 1.4 up to $68,900, WorkSafeNB by class up to $85,800 of assessable earnings, vacation 4% rising to 6% at 8 years, and 8 paid public holidays. Check your own WorkSafeNB premium rate statement for your class. Nothing here is accounting or legal advice.