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.

Choose a Topic:

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 - 2018 Basic Exemption - 2017
Federal $11,809 $11,635
     
Alberta $18,915 $18,690
British Columbia $10,412 $10,208
Manitoba $9,382 $9,271
New Brunswick $10,043 $9,895
Newfoundland and Labrador $9,247 $8,978
Northwest Territories $14,492 $14,278
Nova Scotia $8,481 * $8,481
Nunavut $13,325 $13,128
Ontario $10,354 $10,171
Prince Edward Island $8,160 $8,000
Québec $15,012 $11,635
Saskatchewan $16,065 $16,065
Yukon $11,809 $11,635

* 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
  2018 2017
Annual Maximum Pensionable Earnings $55,900.00 $55,300.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $52,400.00 $51,800.00
CPP Contribution Rate 4.95% 4.95%
QPP Contribution Rate 5.40% 5.40%
Annual Maximum CPP Employee/Employer Contribution $2,593.80 $2,564.10
Annual Maximum QPP Employee/Employer Contribution $2,829.60 $2,797.20

Employment Insurance (EI) Deductions

Employment Insurance (EI) - Non-Quebec Employees
  2018 2017
Annual Maximum Insurable Earnings $51,700.00 $51,300.00
Employee Contribution Rate 1.66% 1.63%
Employer Contribution Rate 2.32% 2.282%
Annual Maximum Employee Contribution $858.22 $836.19
Annual Maximum Employer Contribution $1,201.51 $1,170.67

Employment Insurance (EI) - Quebec Employees
  2018 2017
Annual Maximum Insurable Earnings $51,700.00 $51,300.00
Employee Contribution Rate 1.30% 1.27%
Employer Contribution Rate 1.82% 1.778%
Annual Maximum Employee Contribution $672.10 $651.51
Annual Maximum Employer Contribution $940.94 $912.11

Quebec Pension Plan (QPP) Deductions

QPIP - Quebec Employees
  2018 2017
Annual Maximum Insurable QPIP Earnings $74,000.00 $72,500.00
Employee Contribution Rate 0.548% 0.548%
Employer Contribution Rate 0.767% 0.767%
Self-Employed Contribution Rate 0.973% 0.973%
Annual Maximum Employee Contribution $405.52 $397.30
Annual Maximum Employer Contribution $567.58 $556.08
Annual Maximum Self-Employed Contribution $720.02 $705.43

Workers Compensation - Maximum Assessable Earnings

Province Maximum - 2018 Maximum - 2017
Alberta $98,700 $98,700
British Columbia $82,700 $81,900
Manitoba $127,000 $127,000
New Brunswick $63,600 $62,700
Newfoundland and Labrador $64,375 $63,420
Northwest Territories $90,600 $90,600
Nova Scotia $59,800 $59,300
Nunavut $90,600 $90,600
Ontario $90,300 $88,500
Prince Edward Island $53,400 $52,800
Québec $74,000 $72,500
Saskatchewan $82,627 $76,086
Yukon $86,971 $85,601

Pension Adjustment Limits

Pension Adjustment Limits Amount - 2018 Amount - 2017
Money Purchase $26,500 $26,230
Deferred Profit Sharing Plan Annual Contribution 1/2 the money purchase limit $13,115
Defined Benefit 1/9 the money purchase limit $2,914.44
Registered Retirement Savings Plan Annual Contribution $26,230 $26,010
TFSA $5,500 $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 2018 2017
New Year's Day Mon., Jan. 01 Sun., Jan. 01
Good Friday Fri., Mar. 30 Fri., Apr. 14
* Victoria Day Mon., May 21 Mon., May 22
Canada Day Mon., July 02 Sat., July 01
Labour Day Mon., Sep. 03 Mon., Sep. 04
** Thanksgiving Day Mon., Oct. 08 Mon., Oct. 09
*** Remembrance Day Sat., Nov. 11 Sat., Nov. 11
Christmas Day Tue., Dec. 25 Mon., Dec. 25
**** Boxing Day Wed., Dec. 26 Tue., 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.


Looking for Payroll in Canada?

CanPay provides Payroll and HR software and online solutions for thousands of companies across Canada. If your business has a unique payroll or HR need or you are simply looking for an alternative to your current method, contact us today. We can offer you a customized solution that will suit your unique business requirements. Please call 1-800-665-5129 or send an email request to: sales@canpay.com.

canadian payroll information by province

canpay payroll news and hr events

canadian payroll sales - payroll sales in canada

canadian payroll sales - payroll dealers in canada

Canpay Payroll Solutions on Facebook   Canpay Payroll Solutions on Youtube   Canpay Payroll Solutions on Twitter   Canpay Payroll Solutions on LinkedIn   Canpay Payroll Solutions on Google+