T4032 Payroll Deductions Tables

Notice to user:

For 2024, a new table has been added to help users calculate the CPP2 contributions (Section B(ii)). Generally, users will be consulting the Section B(i) and Section B(ii) tables as follows:

  • For pensionable income up to $68,500, use section B(i) to calculate CPP contributions.
  • For pensionable income between $68,500 to $73,200, use section B(ii) to calculate CPP2 contributions.

See the “How to use the tables in this guide” section in the guide for instructions.

Use T4032, Payroll Deductions Tables to calculate the Federal, Provincial and Territorial Income Tax Deductions, the Employment Insurance premiums, and the Canada Pension Plan contributions.

Payroll Deductions Online Calculator

Use the Payroll Deductions Online Calculator (PDOC) to quickly calculate federal and provincial payroll deductions.

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If you can't find an answer to a question about your payroll requirements or need assistance using the calculator, call Business Enquiries at 1-800-959-5525.

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