Calculate payroll deductions and contributions

Sections

Get ready to make deductions: Payroll

Learn about Canada Pension Plan (CPP), Employment Insurance (EI) and the income tax deductions, including the CPP, EI and income tax rates, the CPP/EI maximums and the CPP exemptions

Determine if a benefit is taxable: Payroll

Before you calculate, determine if the benefits are taxable and if you need to deduct CPP, EI and income tax

Determine the tax treatment of payments other than regular employment income: Payroll

Before you calculate, determine if you need to deduct CPP, EI and income tax from payments other than regular employment income or in special situations (for example, when individual life situation changes or to find out when a worker is an employee or self-employed)

How to calculate: Payroll

Determine which method you can use to calculate deductions, get the CPP contributions tables, the EI premiums tables, the claim codes and the income tax tables to calculate manually the amount to withhold

Make corrections before filing: Payroll

What to do if you want to correct deductions errors in the current tax year

Related information

• Payroll Deductions Online Calculator
• Canada Pension Plan and Employment Insurance Rulings