Calculate payroll deductions and contributions

Learn about CPP contributions, EI premiums and income tax deductions, how to calculate the deductions on the amounts you pay, includes how to determine if you need to deduct CPP, EI and income tax from benefits and special payments.

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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

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2025-12-18

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Calculate payroll deductions and contributions

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