Calculate deductions and contributions on employee pay, open a payroll account to send deductions, report income deductions.
Steps for payroll
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.
Get your employee’s social insurance number (SIN) and completed Form TD1, Personal Tax Credits Return before you start paying an employee.
Register for a payroll account and get your payroll number to send in your deductions.
CPP contributions, EI and income tax deductions from employee pay.
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.
Complete and file a year-end summary of all employee’s pay and deductions.
- 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
Other services and information
Learn about taxable benefits, your responsibilities, how to calculate the value, and how GST/HST apply on taxable benefits.
Change your business details, including address, contact information or ownership structure.
Close a payroll account and other tax accounts if your business is being closed.
You may have to pay penalties, interest or face other consequences if you don’t meet your payroll obligations.
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