Payroll deductions and remittances

As an employer, you are responsible for deducting Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, employment insurance (EI) premiums and income tax from amounts you pay to your employees. You are also responsible for remitting these amounts to us, and reporting them on the appropriate slips. For additional information, see Employer responsibilities - The payroll steps.

Topics

  • Do you need to register for a payroll deductions account?
    Find out when to register.
  • What to deduct from your employees' remuneration
    Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) contributions, employment insurance (EI) premiums, and income taxes.
  • How to report payroll deductions
    Using the T4, sending quarterly remittances and the various payroll deductions tables.

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