Calculate payroll deductions and contributions

Learn about CPP contributions, EI premiums and income tax deductions, how to calculate the deductions on the amounts you pay, includes how to determine if you need to deduct CPP, EI and income tax from benefits and special payments.

Sections

Get ready to make deductions: Payroll: Learn about the Canada Pension Plan (CPP), the Employment Insurance (EI) and the income tax deductions, including the CPP/EI/IT rates, the CPP/EI maximums and the CPP exemptions
Determine if a benefit is taxable: Payroll: Before you calculate, determine if the benefits are taxable and if you need to deduct CPP, EI and income tax
Determine tax treatment of payments other than regular employment income: Payroll: Before you calculate, determine if you need to deduct CPP, EI and income tax from payments other than regular employment income or in special situations (for example, when individual life situation changes or to find out when employee or self-employed worker)
How to calculate: Payroll: Determine which method you can use to calculate deductions, get the CPP contributions tables, the EI premiums tables, the claim codes and the income tax tables to calculate manually the amount to withhold
Make corrections before filing: Payroll: What to do if you want to correct deductions errors in the current tax year

Did you find what you were looking for?

What was wrong?

I can't find the information

The information is hard to understand

There was an error or something didn't work

Other reason

Please provide more details

You will not receive a reply. Telephone numbers and email addresses will be removed.
Maximum 300 characters

Page details

Date modified:: 2023-09-05

Language selection

Search

Sign in

Calculate payroll deductions and contributions

Did you find what you were looking for?

Page details