Your employees

As an employer, you have to deduct the following amounts from your employee's remuneration:

• Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions
• employment insurance (EI) premiums
• provincial parental insurance plan (PPIP) premiums
• income tax

You must also contribute the employers portions to CPP or QPP, whichever applies, and the employer portion of the premiums to EI and PPIP.

To find out how to deduct, remit, and report payroll deductions, go to Payroll or see guides T4001, Employers' Guide - Payroll Deductions and Remittances, and RC4120, Employers' Guide - Filing the T4 Slip and Summary.

Forms and publications

• Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary
• Guide T4001, Employers' Guide - Payroll Deductions and Remittances
• Booklet P134, Using your Home for Daycare

Date modified:

2017-01-03