Payroll deductions and contributions

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.

Changes to the rules for deducting Canada Pension Plan (CPP) contributions.

After you have determined that you are an employer, a trustee or a payer and have opened a payroll program account, you have to calculate the CPP contributions, EI premiums, and income tax deductions based on the amounts you pay your employees. You also have to calculate your share. You should hold these amounts in trust for the Receiver General in a separate account from your operating business account.

To find out if a payment requires CPP, EI, and income tax withholding, see the Calculating deductions alphabetical index.

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