Temporary wage subsidy for employers
On March 18, 2020, the Government of Canada announced a 10% Temporary wage subsidy for employers. This measure allows eligible employers to reduce payroll remittances of federal, provincial, and territorial income tax sent to the Canada Revenue Agency. Employers must continue remitting payroll deductions by their remittance due date. On March 27, 2020, the Government announced a new 75% wage subsidy. This is a separate program for which additional information will be available shortly.
Calculate deductions and contributions on employee pay, open a payroll account to send deductions, report income deductions.
Steps for payroll
Definitions for employers, trustees and payers.
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.
Other services and information
Find out if benefits and allowances are taxable, how they're declared and calculate their value.
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.
Report a problem or mistake on this page
- Date modified: