Payroll

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Payroll

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


Services and information

What's new and updated for payroll

Find out about new and updated payroll content, including legislative changes, CRA administrative policies and upcoming events such as Webinars hosted by the CRA

Determine the relationship with the employer or the payer

Link to guide RC4110 to understand the factors CRA considers when determining a worker's employment status and to information on workers with their own corporations (personal services businesses)

Open or manage a payroll account

Determine if you need to open a payroll account and make payroll deductions depending on your status (or the worker's employment status), and the methods to use to open, modify and close an account

Set up and manage employee payroll information

Get the employee’s social insurance number, determine the province of employment, get the completed TD1 forms before you pay an employee, determine how to increase or reduce income tax deducted at source

Calculate payroll deductions and contributions

Learn about CPP contributions, EI premiums and income tax deductions, how to calculate the deductions on the amounts you pay, includes how to determine if you need to deduct CPP, EI and income tax from benefits and special payments

Remit (pay) payroll deductions and contributions

Information of when and how to remit, report a nil remittance, confirm your remittance was received, and correct remitting errors or misallocated payments

File payroll information returns (slips and summaries)

When and how to fill out, file, distribute information slips (for example, T4 and T4A) and amend slips, including how to prepare the summary


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Date modified:
2024-05-30

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