Payroll

Calculate deductions and contributions on employee pay, open a payroll account to send deductions, report income deductions.

Steps for payroll

  1. 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.

  2. 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.

  3. Open a payroll program account

    Register for a payroll account and get your payroll number to send in your deductions.

  4. Calculate deductions and contributions

    CPP contributions, EI and income tax deductions from employee pay.

  5. 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.

  6. Send your payroll information returns

    Complete and file a year-end summary of all employee’s pay and deductions.

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.

Modify your payroll account details

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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