Canadian Federal Payroll rates and HR information updatesCanadian Federal Payroll rates and HR information updates

Canadian Federal Payroll Information

This page provides useful payroll information that applies at the Federal level. Choose one of the links below to move directly to the corresponding section below. To view individual Provincial information, please click here.

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Federal and Provincial TD1 Exemptions Canada Pension Plan Deductions Employment Insurance (EI) Deductions Quebec Pension Plan (QPP) Deductions Workers Compensation - Max. Assessable Earnings  Pension Adjustment Limits  Federal Statutory Holidays 

 


Federal and Provincial TD1 Exemption Amounts

Region Basic Exemption
2019
Basic Exemption
2018
Federal $12.069 $11,809
     
Alberta $19,369 $18,915
British Columbia $10,682 $10,412
Manitoba $9,626 $9,382
New Brunswick $10,264 $10,043
Newfoundland and Labrador $9,414 $9,247
Northwest Territories $14,492 $14,492
Nova Scotia $8,481 * $8,481 *
Nunavut $13,618 $13,325
Ontario $10,582 $10,354
Prince Edward Island $9,160 $8,160
Québec $15,012 $15,012
Saskatchewan $16,065 $16,065
Yukon $12,069 $11,809

* Employees with an annual income of $25,000 or less can claim an additional basic personal amount of $3000 (a partial credit can be claimed by employees with an annual income between $25000 and $75000).

Canada Pension Plan (CPP) Deductions

Canada Pension
  2019 2018
Annual Maximum Pensionable Earnings $57,400.00 $55,900.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $53,900.00 $52,400.00
Employee/Employer Contribution Rate 5.1% 4.95%
Employee/Employer Maximum Contribution $2,748.90 $2,593.80
Self-Employed Maximum Contribution $5,497.80 $5,187.60

Quebec Pension Plan (QPP) Deductions

QPP - Quebec Employees
  2019 2018
Annual Maximum Pensionable Earnings $57,400.00 $55,900.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $53,900.00 $52,400.00
Employee/Employer Maximum Contribution Rate 5.55% 5.4%
Annual Maximum Contribution $2,991.45 $2,829.60
Annual Self-Employed Contribution Rate 11.1% 10.8%
Annual Maximum Self-Employed Contribution $5,982.90 $5,659.20

Employment Insurance (EI) Deductions

Employment Insurance (EI) - Non-Quebec Employees
  2019 2018
Annual Maximum Insurable Earnings $53,100.00 $51,700.00
Employee Contribution Rate 1.62% 1.66%
Employer Contribution Rate 2.268% 2.324%
Annual Maximum Employee Contribution $860.22 $858.22
Annual Maximum Employer Contribution $1,204.31 $1,201.51

Employment Insurance (EI) - Quebec Employees
  2019 2018
Annual Maximum Insurable Earnings $53,100.00 $51,700.00
Employee Contribution Rate 1.25% 1.30%
Employer Contribution Rate 1.75% 1.82%
Annual Maximum Employee Contribution $663.75 $672.10
Annual Maximum Employer Contribution $929.25 $940.94

Quebec Parental Insurance Plan (QPIP) Deductions

QPIP - Quebec Employees
  2019 2018
Annual Maximum Insurable QPIP Earnings $76,500.00 $74,000.00
Employee Contribution Rate 0.526% 0.548%
Employer Contribution Rate 0.736% 0.767%
Self-Employed Contribution Rate 0.934% 0.973%
Annual Maximum Employee Contribution $402.39 $405.52
Annual Maximum Employer Contribution $563.04 $567.58
Annual Maximum Self-Employed Contribution $714.51 $720.02

Workers Compensation - Maximum Assessable Earnings

Province Maximum - 2019 Maximum - 2018
Alberta $98,700 $98,700
British Columbia $84,800 $82,700
Manitoba $127,000 $127,000
New Brunswick $64,800 $63,600
Newfoundland and Labrador $65,600 $64,375
Northwest Territories $92,400 $90,600
Nova Scotia $60,900 $59,800
Nunavut $92,400 $90,600
Ontario $92,600 $90,300
Prince Edward Island $55,000 $53,400
Québec $76,500 $74,000
Saskatchewan $88,314 $82,627
Yukon $89,145 $86,971

Pension Adjustment Limits

Pension Adjustment Limits Amount - 2019 Amount - 2018
Money Purchase $27,230 $26,500
Pensionable Earnings $151,278 $147.222
Deferred Profit Sharing Plan Annual Contribution 1/2 the money purchase limit 1/2 the money purchase limit
Defined Benefit 1/9 the money purchase limit 1/9 the money purchase limit
Registered Retirement Savings Plan Annual Contribution $26,500 $26,230
TFSA $6,000 $5,500

Federal Statutory Holidays

The following table shows statutory holidays (often referred to as General holidays) that are federally or provincially legislated. Note that not all provinces and territories treat each of these days uniformly. Depending on their province of residence, Canadian employees are entitled to receive the day off, a day off with pay or compensation in lieu of time off. Click Here to view these and other holidays for a specific province.

Holiday 2019 2018
New Year's Day Tue., Jan. 01 Mon., Jan. 01
Good Friday Fri., Apr. 19 Fri., Mar. 30
* Victoria Day Mon., May 20 Mon., May 21
Canada Day Mon., July 01 Mon., July 02
Labour Day Mon., Sep. 02 Mon., Sep. 03
** Thanksgiving Day Mon., Oct. 14 Mon., Oct. 08
*** Remembrance Day Mon., Nov. 11 Sat., Nov. 11
Christmas Day Wed., Dec. 25 Tue., Dec. 25
**** Boxing Day Thu., Dec. 26 Wed., Dec. 26

* Victoria Day is on the Monday preceding May 25th and is celebrated nationwide except in New Brunswick, Nova Scotia, PEI and Newfoundland. In Quebec, this holiday is referred to as National Patriots Day.

** Thanksgiving Day is on the second Monday in October and is celebrated nationwide except for PEI, Newfoundland, New Brunswick and Nova Scotia. Note that Federally Regulated Institutions do observe Thanksgiving in these four provinces.

*** Remembrance Day is designated as November 11th recognized nationwide except for Ontario, Quebec, Nova Scotia, Newfoundland.

**** Boxing Day is a federal holiday that falls on December 26th but is not uniformly observed in all provinces and territories.


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