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, such as the Quebec Parental Insurance Plan (QPIP)
- income tax
You must also contribute the employer 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. For information on how to get a payroll program account, go to Business registration with the CRA.
The CPP is for all workers, including those who are self-employed. Employers, employees and most self-employed individuals have to contribute to the CPP. The CPP can provide basic benefits when you retire or if you become disabled. When you die, the CPP can provide benefits to your surviving spouse or common-law partner and your dependent children under the age of 25.
Quebec workers, including the self-employed, are covered under the QPP.
To help you calculate your contributions, use the Payroll Deductions Online Calculator.
You can file your information returns, including a T4 return, online.
If you own a business or are a representative, go to Sign in to your CRA account and use My Business Account or Represent a Client.
For more information, go to Filing information returns electronically (tax slips and summaries).
The Quebec provincial government collects its own pension plan contributions. If your business is in Quebec, you will remit QPP contributions instead of CPP contributions. For information on the QPP, visit Revenu Québec's website or contact them at:
Montréal, Laval, Laurentides, Lanaudière, Montérégie, Estrie and Outaouais
Revenu Québec
C. P. 3000, succursale Place-Desjardins
Montréal QC H5B 1A4
Québec City and other regions
Revenu Québec
3800, rue de Marly
Québec QC G1X 4A5
Telephone: 1-800-567-4692
Québec: 1-418-659-4692