PAYROLL-DEDUCTIONS-CONTRIBUTIONS
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- CRA Website (new)
- canada.ca/en/revenue-agency
- SERVICES
- TAX
- BUSINESSES
- Payroll
- PAYROLL-DEDUCTIONS-CONTRIBUTIONS
- Quebec Parental Insurance Plan (QPIP)
- SPECIAL-PAYMENTS
- SPECIAL-SITUATIONS
- Annuity payments
- Applying for a waiver or a reduction of withholding
- Basic exemption chart
- Before restarting CPP contributions - Employee eligibility
- Before stopping CPP contributions - Employee eligibility
- Bonuses, retroactive pay increases or irregular amounts
- Calculate CPP contributions deductions
- Calculate EI premiums deductions
- Calculate income tax deductions
- Calculation of Canada Pension Plan (CPP) contributions (multiple pay periods or year-end verification)
- Calculation of employee employment insurance (EI) premiums (2022)
- Canada Pension Plan (CPP) and the CPP enhancement
- Changes to the rules for deducting Canada Pension Plan (CPP) contributions
- Checking the amount of CPP you deducted
- Circus, fair, parade (Employment in)
- Commissions paid at irregular intervals
- Completing the T4 slip for elections and what to do with Form CPT30
- Completing the T4 slip for revocations and what to do with Form CPT30
- CPP contribution rates, maximums and exemptions – Calculate payroll deductions and contributions
- CPP for self-employed
- CPP overpayment and recovering CPP contributions
- Death benefits
- Deducting income tax
- Directors' fees
- EI overpayment and recovering EI premiums
- EI premium rates and maximums – Calculate payroll deductions and contributions
- Elected or appointed officials
- Election workers
- Electronic Form TD1
- Emergency services volunteers
- Employees of temporary-help service firms
- Employees paid by commission
- Employees profit sharing plan
- Employees with power saws or tree trimmers
- Employing a caregiver, baby-sitter, or domestic worker
- Employment outside Canada
- Employment outside Canada
- Establishing the number of insurable hours for Record of Employment (ROE) purposes
- Example 1 – First or once-a-year bonus payment
- Example 2 – More than one bonus payment a year
- Example 3 – Retroactive pay increase
- Foreign employees and employers
- Hiring a family member or a related person
- How to reduce the EI premium rate if you provide your employees with a short-term disability plan
- Hunting, trapping, forestry, logging, lumbering or similar workers
- Life income fund (LIF)
- Lump-sum payments
- Manual calculation for CPP
- Manual calculation for EI
- Manual calculation for income tax
- Non-resident employees who carry out services in Canada
- Overtime pay
- Patronage allowances
- Payments and earnings related to barbers and hairdressers - Calculate payroll deductions and contributions
- Payments and earnings related to taxi drivers and drivers of other passenger-carrying vehicles - Calculate payroll deductions and contributions
- Payments made after death
- Payments of fees for services - Calculate payroll deductions and contributions
- Payments to First Nations workers
- Payments to fishers
- Pension or superannuation
- Pensionable and Insurable Earnings Review (PIER)
- Placement and employment agency workers
- Prescribed salary deferral plans or arrangements
- Qualifying retroactive lump-sum payments
- Record of Employment (ROE)
- Research grants
- RESP – Accumulated income payments
- Restarting CPP contributions
- Retirement compensation arrangements
- Salary deferral arrangements
- Salary deferral arrangements other than prescribed plans
- Seasonal agricultural workers program
- Self-employed commissions
- Special or extra duty pay for police officers
- Special payments chart
- Starting and stopping CPP deductions
- Stopping CPP contributions
- Supplementary unemployment benefit plan (SUBP)
- Tax rates and income thresholds – Calculate payroll deductions and contributions
- Vacation pay and public holidays
- Wage-loss replacement plans
- Wages in lieu of termination notice
- What an employee can do if he or she forgets to give a copy of the revocation form to an employer
- What are the changes to the CPP contribution rules?
- What to do when CPP is deducted after an election form is effective
- What you should do if you do not deduct or remit CPP after you receive a revocation form
- What you should do if you receive a post-dated election form
- What you should do if you receive a post-dated revocation form
- What you should do with a revocation form when the date on it is in the past
- What you should do with an election form when the date on it is in the past
- When a revocation is considered to have been made
- When an election is considered to have been made
- When to restart deducting CPP contributions
- When to stop deducting CPP contributions
- Withholding on cash and non-cash benefits
- Workers in agriculture, an agricultural enterprise or horticulture
- Workers' compensation claims