Payroll

Important notice

On December 15, 2016, the Government of Canada enacted legislation that will enhance the Canada Pension Plan (CPP). For more information, go to Canada Pension Plan enhancement.

As an employer, trustee, or payer, you are responsible for deducting Canada Pension Plan (CPP) contributions, employment insurance (EI) premiums and income tax from remuneration or other types of income, remitting them to us and reporting them on the applicable slips.

To get quick and easy access to new payroll deductions tables and other recently announced tax information, you can subscribe, free of charge, to one or more of these Canada Revenue Agency electronic mailing lists.

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Payroll Videos
Multimedia to help businesses complete their payroll tasks.
Watch Learn about payroll using multimedia.

Send us your questions on the employer-employee business relationship – employee or self-employed?

In our next free CRA webinar for employers, we will be answering your questions on employer-employee relationship – employee or self-employed? We are accepting questions until May 5, 2017. Send yours now!

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