Your employees

Generally, as an employer, you have to deduct Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, Employment Insurance (EI) premiums, and income tax from your employees' remuneration. You also have to deduct provincial parental insurance plan (PPIP) premiums such as the Quebec Provincial Parental Insurance Plan (QPIP). Furthermore, you have to contribute employer amounts for CPP or QPP contributions and EI and QPIP premiums.

To find out how to deduct, remit, and report payroll deductions, go to Payroll or see T4001, Employers' Guide - Payroll Deductions and Remittances and RC4120, Employers' Guide - Filing the T4 Slip and Summary.

The CPP is for all workers including self-employed individuals. Most employers, employees, and self employed individuals must contribute to the fund. The CPP can provide basic benefits when you retire or if you become disabled. Furthermore, following a contributor's death, the Plan can pay benefits to the surviving spouse/common law partner and dependent children. For more information on CPP, visit Service Canada.

If you have never sent us these amounts before, see Business Number (BN) registration, to find out how to get a payroll program account, remit your deductions, and get other useful information.

To help you calculate your contributions, go to the Payroll Deductions Online Calculator.

The Quebec provincial government collects its own pension plan contributions. If your business is located in Quebec, you will remit QPP contributions instead of CPP contributions. For more information, visit the Revenu Québec Web site.

Forms and publications

• RC4120, Employers' Guide - Filing the T4 Slip and Summary
• T4001, Employers' Guide - Payroll Deductions and Remittances
• Booklet P134, Using Your Home for Daycare

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