Payroll deductions and contributions

Changes to the rules for deducting Canada Pension Plan (CPP) contributions.

After you have determined that you are an employer, a trustee or a payer and have opened a payroll program account, you have to calculate the CPP contributions, EI premiums, and income tax deductions based on the amounts you pay your employees. You also have to calculate your share. You should hold these amounts in trust for the Receiver General in a separate account from your operating business account.

To find out if a payment requires CPP, EI, and income tax withholding, see the Calculating deductions alphabetical index.

Services and information

• Determine if a benefit is taxable
• What is deducted from your pay?
• Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more
• Canada Pension Plan (CPP)
• Employment Insurance (EI)
• Income tax
• Pensionable and insurable earnings review (PIER)
• Methods of calculating deductions – CPP, EI, and income tax
• Special payments chart
• Calculating deductions alphabetical index
• Situations affecting deductions and contributions
• Deduction errors
• Payroll penalties and interest
  
• Waivers of withholding tax

Forms and publications

• Guide T4001, Employers' Guide – Payroll Deductions and Remittances
• Guide T4130, Employers' Guide – Taxable Benefits and Allowances
• Guide T4032, Payroll Deductions Tables
• Guide T4008, Payroll Deductions Supplementary Tables
• Guide T4127, Payroll Deductions Formulas
• Form TD1, Personal Tax Credits Return
• Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
• Form TD3F, Fisher's Election to Have Tax Deductions at Source

Related topics

• Correcting reporting errors and salary overpayments
• Employment Insurance Premium Rebate
• Administration of the Canada Pension Plan and the Employment Insurance Act
• Employment Insurance benefits and leave