Payroll
Calculate deductions and contributions on employee pay, open a payroll account to send deductions, report income deductions.
Steps for payroll
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Find out if you need to make payroll deductions
Definitions for employers, trustees, payers and how to ask for a CPP/EI ruling if you are not sure of a worker’s employment status.
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Set up a new employee
Get your employee’s social insurance number (SIN) and completed Form TD1, Personal Tax Credits Return before you start paying an employee.
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Open a payroll program account
Register for a payroll account and get your payroll number to send in your deductions.
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Calculate deductions and contributions
CPP contributions, EI and income tax deductions from employee pay.
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Pay (remit) source deductions
When and how to send us CPP contributions, EI and income tax deductions, report a nil remittance, correct a remittance and confirm receipt of payment.
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Send your payroll information returns
Complete and file a year-end summary of all employee’s pay and deductions.
Most requested
- Canada Pension Plan and Employment Insurance Rulings
- Payroll Deductions Online Calculator
- What to expect during a Payroll Examination
- Upcoming events and products
- T4127, Payroll Deductions Formulas
- T4032, Payroll Deductions Tables
- T4008, Payroll Deductions Supplementary Tables
- Important dates for payroll
- Payroll podcasts
Contributors
Other services and information
Learn about taxable benefits
Learn about taxable benefits, your responsibilities, how to calculate the value, and how GST/HST apply on taxable benefits.
Change to your business
Change your business details, including address, contact information or ownership structure.
Close your business tax accounts
Close a payroll account and other tax accounts if your business is being closed.
Penalties, interest, and other consequences
You may have to pay penalties, interest or face other consequences if you don’t meet your payroll obligations.
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