Payroll deductions

Payroll deductions are income tax deductions, Canada Pension Plan (CPP), or Quebec Pension Plan (QPP) contributions, and Employment Ensurance (EI) Premiums which are deducted from an employee's wages or salary and sent regularly to the Canada Revenue Agency (CRA).

Employers also make their own contributions to the CPP or QPP, and EI.

Penalties and interest about payroll remittance

The Payroll steps – an employer’s responsibilities with the CRA

Basic payroll information for employers

Basic information for small business owners about issuing T4 and T4A information slips

CPP Rates and maximums

EI Rates and maximums

Additional information