Payroll Deductions Supplementary Tables - New Brunswick

T4008-NB (E) Rev. 24

This guide uses plain language to explain the most common tax situations. If you need more help, contact 1-800-959-5525.

You must look up amount in two tax deductions tables – a federal table and a provincial table.

This guide is a supplement to the guide T4032, Payroll Deductions Tables.

Table of contents

Section A

What's new as of January 1, 2024

The major changes made to this guide since the last edition are outlined.

This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2024. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in January 2024.

Second additional CPP contributions (CPP2)

As per Canada Pension Plan Regulations Subsection 5.1 (1), for the year 2024 and each subsequent year, pensionable earnings between the Year’s Maximum Pensionable Earnings (YMPE) and a second earnings ceiling, referred to as the Year’s Additional Maximum Pensionable Earnings (YAMPE), are subject to CPP2 contributions. Therefore, in order to accurately calculate CPP2 contributions, users are required to keep track of the year-to-date pensionable income during the year.

A new table has been added to help users calculate the CPP2 contributions (Section B(ii)). See the “How to use the tables in this guide” section for instructions.

Calculate the CPP2 contributions (Section B(ii))
Pensionable income Contributions Section
Up to $68,500 CPP contributions Section B(i)
$68,500 to $73,200 CPP2 contributions Section B(ii)
Above $73,200 - -

Payroll Deductions Tables

You can download Guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our webpage at You can also choose to print only the pages or information that you need.

Payroll Deductions Online Calculator

For your 2024 payroll deductions, we strongly recommend using our Payroll Deductions Online Calculator (PDOC). The online calculator makes it faster and easier to calculate payroll deductions. The calculator also uses exact salary figures and provides more accurate calculations.

The calculator includes an option to help you make sure that enough Canada Pension Plan contributions and employment insurance premiums have been withheld for full-year employees. It calculates payroll deductions for the most common pay periods, as well as the applicable province (except Quebec) or territory.

The salary and the commission stream on PDOC will be updated to reflect the changes related to the CPP2 contributions.

PDOC is available at

Let us notify you

We provide a digital service that can notify you immediately, free of charge, of any changes for payroll deductions.

To subscribe, visit our webpage at and enter your business’s email address for each mailing list that you want to join.

Special Notice

Payroll Deductions Tables (T4032)

The Canada Revenue Agency is no longer publishing the paper and CD versions of the Guide T4032, Payroll Deductions Tables. The digital versions of the guides continue to be available on our website at

General information

This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:

For information on deducting, remitting, and reporting payroll deductions, go to the following employers’ guides:

You can download and print a copy of the above noted guides. Our guides are available from our webpage at You can also use the free of charge.
The provincial and federal tables are designed to accurately calculate the deductions provided by the CPP additional contributions in most situations. However, for the following situations, we recommend using the PDOC for more accurate calculations:

If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.


Refer to the 2023 edition of this guide to resolve any pensionable and insurable earnings review (PIER) deficiencies that may arise after we have processed your 2023 T4 return.

Claim codes

You may have to ask your employees or your pensioners to complete a federal and a provincial personal tax credits return using a federal Form TD1 and a provincial Form TD1.

The total personal amount an employee claims on a TD1 form will determine which claim code you use. The claim amounts that correspond to the federal claim codes are not the same as the claim amounts that correspond to the provincial claim codes. Go to Chart 1 and Chart 2.

The claim codes and corresponding amounts do not appear on either the federal or the provincial TD1 form.

Explanation of claim codes

Claim code 0

This code represents no claim amount. If the federal claim code is “0” because the employee is a non-resident, the provincial claim code must also be “0.” This code may also be used if the employee indicated that they have more than one employer or payer at the same time and have entered “0” on the front page of Form TD1 for 2024.

Claim codes 1 to 10

The claim code amounts do not appear on either the federal or the provincial TD1 form.

You match the "Total claim amount" reported on your employee’s or pensioner’s TD1 forms with the appropriate claim codes. Then, you look up the tax for the employee’s pay under the claim code in the federal and provincial tax tables for the pay period.

Indexing of claim codes amounts

The credits that apply to each federal and provincial claim code have been automatically changed in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and provincial TD1 forms for 2024, you continue to deduct income tax using the same claim code that you used last year.

Chart 1 – 2024 Federal claim codes

Chart 2 – 2024 New Brunswick claim codes

Employment income from all sources

On the federal and provincial TD1 forms, under the heading “Income from other employers or payers,” employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the “Total claim amount” of the TD1 forms, do not deduct any federal or provincial tax.

However, as an employer, if you know that this statement is false, you must deduct federal and provincial tax from the salary. Deduct tax according to the claim code that applies to the “Total claim amount” of the TD1 forms.

It is a serious offence to knowingly accept a Form TD1 that contains false or deceptive statements. If you are not sure a statement is true, contact 1-800-959-5525.

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