{ "name": "canadapayrollcalculator.com Payroll Deduction Rates", "title": "Payroll Deduction Rates", "url": "https://canadapayrollcalculator.com/datasets/payroll-deduction-rates/", "csv": "https://canadapayrollcalculator.com/datasets/payroll-deduction-rates.csv", "markdown": "https://canadapayrollcalculator.com/datasets/payroll-deduction-rates/index.md", "computed_at": "2026-11-07", "license": "https://canadapayrollcalculator.com/terms", "headline": "The Payroll Deduction Rates carries 5 published figures read from 4 sources' own pages; the 4 published figures given by jurisdiction run from 1.30 to 11.90 percent, read 7 November 2026.", "quotes": [ "The Payroll Deduction Rates carries 5 published figures read from 4 sources' own pages; the 4 published figures given by jurisdiction run from 1.30 to 11.90 percent, read 7 November 2026.", "5 of the 19 named sources read in full publish a figure; 14 publish none, read 7 November 2026.", "Payroll Deduction Rates, jurisdiction Canada: median 7.95 percent across 2 sources, read 7 November 2026.", "Payroll Deduction Rates, jurisdiction Canada: median 1.63 CAD across 1 source, read 7 November 2026.", "Payroll Deduction Rates, jurisdiction Quebec: median 3.30 percent across 2 sources, read 7 November 2026.", "Payroll Deduction Rates, contribution CPP2 self-employed: median 8 percent across 1 source, read 7 November 2026." ], "citation": "\"canadapayrollcalculator.com Payroll Deduction Rates\", updated 2026-11-07, https://canadapayrollcalculator.com/datasets/payroll-deduction-rates/.", "changed_since": null, "national": { "unit": "%", "n": 5, "median": 5.3, "min": 1.3, "max": 11.9, "p25": 2.65, "p75": 9.95, "mean": 6.1, "units": { "%": 5, "CAD": 1 }, "published_sources": 5, "named_sources": 20, "read_sources": 19, "not_published": 14, "published_share": 0.263 }, "by_axis": { "jurisdiction": { "Canada": { "%": { "n": 2, "median": 7.95, "min": 4, "max": 11.9, "p25": null, "p75": null, "mean": 7.95 }, "CAD": { "n": 1, "median": 1.63, "min": 1.63, "max": 1.63, "p25": 1.63, "p75": 1.63, "mean": 1.63 } }, "Quebec": { "%": { "n": 2, "median": 3.3, "min": 1.3, "max": 5.3, "p25": null, "p75": null, "mean": 3.3 } } }, "contribution": { "CPP2 self-employed": { "%": { "n": 1, "median": 8, "min": 8, "max": 8, "p25": 8, "p75": 8, "mean": 8 } } } }, "rows": [ { "source": "CRA, CPP enhancement", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html", "figure": "4%", "value": 4, "unit": "%", "vat": null, "axis": { "jurisdiction": "Canada" }, "retrieved_at": "2026-11-07", "quote": "CPP2 contribution rates: 4% for both employers and employees", "source_class": "primary-government", "text_sha256": "e5188bc8a9dd7d08af2e475d5b49e8fe1d705ca21d99b3e4dd68a204e047b0eb" }, { "source": "Retraite Quebec, contributions to the Quebec Pension Plan", "url": "https://www.retraitequebec.gouv.qc.ca/en/employeur/role_rrq/Pages/cotisations.aspx", "figure": "5.3%", "value": 5.3, "unit": "%", "vat": null, "axis": { "jurisdiction": "Quebec" }, "retrieved_at": "2026-11-07", "quote": "In 2026, if employment earnings exceed $3500, you are contributing to the basic plan under the QPP at a rate of 5.3% and to the additional plan at a rate of 1%.", "source_class": "primary-government", "text_sha256": "6a3285317a187ad60ccfbf88e61383cbf335e2694dfa6acd0bb4bcc447befaa1" }, { "source": "ESDC, summary of the 2026 actuarial report on the EI premium rate", "url": "https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html", "figure": "$1.63 ", "value": 1.63, "unit": "CAD", "vat": null, "axis": { "jurisdiction": "Canada" }, "retrieved_at": "2026-11-07", "quote": "The 2026 EI premium rate is set at $1.63 per $100 of insurable earnings for workers.", "source_class": "primary-government", "text_sha256": "a1f35806d4ad2065c6ffaf05926db9a743c4cdf906035636a64bf804edb72e76" }, { "source": "ESDC, 2026 QPIP rates and employer multiples", "url": "https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2026-qpip-rates-multiples.html", "figure": "1.30%", "value": 1.3, "unit": "%", "vat": null, "axis": { "jurisdiction": "Quebec" }, "retrieved_at": "2026-11-07", "quote": "Corresponding employer multiples of the employee premium rate of 1.30%", "source_class": "primary-government", "text_sha256": "7c38b6521082ddb0aa39208d668d521a1a98cdc27919b115e6f5dd20e453448b" }, { "source": "Government of Canada, contributions to the Canada Pension Plan", "url": "https://www.canada.ca/en/services/benefits/publicpensions/cpp/contributions.html", "figure": "11.9%", "value": 11.9, "unit": "%", "vat": null, "axis": { "jurisdiction": "Canada" }, "retrieved_at": "2026-11-07", "quote": "The contribution rate on these pensionable earnings is 11.9% (9.9% for the base, or original CPP, and 2% for the CPP enhancement, first additional component, which began to be phased in on January 1, 2019), the contribution rate is split equally between you and your employer.", "source_class": "primary-government", "text_sha256": "d215c309d7508cf070f2f53326330b3eb8e599aba98539daf116de3adb4d3276" }, { "source": "CRA, CPP enhancement", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html", "figure": "8%", "value": 8, "unit": "%", "vat": null, "axis": { "contribution": "CPP2 self-employed" }, "retrieved_at": "2026-11-07", "quote": "8% for self-employed individuals", "source_class": "primary-government", "text_sha256": "e5188bc8a9dd7d08af2e475d5b49e8fe1d705ca21d99b3e4dd68a204e047b0eb" } ], "not_published": [ { "source": "CRA, CPP contribution rates, maximums and exemptions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "CRA, second additional CPP (CPP2) contribution rates and maximums", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "CRA, EI premium rates and maximums", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "retrieved_at": "2026-09-19", "reason": "every candidate on the page was refused" }, { "source": "CRA, calculate CPP contributions deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums.html", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA, Payroll Deductions Online Calculator (PDOC)", "url": "https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html", "retrieved_at": "2026-10-31", "reason": "every candidate on the page was refused" }, { "source": "CRA, T4127 Payroll Deductions Formulas, 122nd edition", "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html", "retrieved_at": "2026-09-11", "reason": "every candidate on the page was refused" }, { "source": "CRA, T4127 index of editions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4127-payroll-deductions-formulas-computer-programs.html", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA, T4032 Payroll Deductions Tables index", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4032-payroll-deductions-tables.html", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "CRA, how to calculate payroll deductions", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/how-to-calculate.html", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenu Quebec, maximum pensionable earnings and QPP contribution rate", "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpp-contributions/maximum-pensionable-earnings-and-contribution-rate/", "retrieved_at": "2026-10-02", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenu Quebec, maximum insurable earnings and QPIP premium rate", "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpip-premiums/maximum-insurable-earnings-and-premium-rate/", "retrieved_at": "2026-10-02", "reason": "read in full and no accepted figure on the page" }, { "source": "Revenu Quebec, employers: principal changes for 2026", "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/", "retrieved_at": "2026-10-02", "reason": "read in full and no accepted figure on the page" }, { "source": "Conseil de gestion de l'assurance parentale, 2026 QPIP premium rates and maximum insurable earnings", "url": "https://www.rqap-lois.gouv.qc.ca/en/news/premium-rates-and-maximum-insurable-earnings-for-2026", "retrieved_at": "2026-10-09", "reason": "every candidate on the page was refused" }, { "source": "CRA, T4008 Payroll Deductions Supplementary Tables", "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4008-payroll-deductions-supplementary-tables.html", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html", "label": "CRA, CPP contribution rates, maximums and exemptions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html", "label": "CRA, second additional CPP (CPP2) contribution rates and maximums", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html", "label": "CRA, EI premium rates and maximums", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html", "label": "CRA, CPP enhancement", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums.html", "label": "CRA, calculate CPP contributions deductions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html", "label": "CRA, Payroll Deductions Online Calculator (PDOC)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html", "label": "CRA, T4127 Payroll Deductions Formulas, 122nd edition", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4127-payroll-deductions-formulas-computer-programs.html", "label": "CRA, T4127 index of editions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4032-payroll-deductions-tables.html", "label": "CRA, T4032 Payroll Deductions Tables index", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/how-to-calculate.html", "label": "CRA, how to calculate payroll deductions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html", "label": "ESDC, summary of the 2026 actuarial report on the EI premium rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2026-qpip-rates-multiples.html", "label": "ESDC, 2026 QPIP rates and employer multiples", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/services/benefits/publicpensions/cpp/contributions.html", "label": "Government of Canada, contributions to the Canada Pension Plan", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpp-contributions/maximum-pensionable-earnings-and-contribution-rate/", "label": "Revenu Quebec, maximum pensionable earnings and QPP contribution rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpip-premiums/maximum-insurable-earnings-and-premium-rate/", "label": "Revenu Quebec, maximum insurable earnings and QPIP premium rate", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/", "label": "Revenu Quebec, employers: principal changes for 2026", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.retraitequebec.gouv.qc.ca/en/employeur/role_rrq/Pages/cotisations.aspx", "label": "Retraite Quebec, contributions to the Quebec Pension Plan", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.rqap-lois.gouv.qc.ca/en/news/premium-rates-and-maximum-insurable-earnings-for-2026", "label": "Conseil de gestion de l'assurance parentale, 2026 QPIP premium rates and maximum insurable earnings", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4008-payroll-deductions-supplementary-tables.html", "label": "CRA, T4008 Payroll Deductions Supplementary Tables", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions.html", "label": "canada.ca", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 19 named sources that could be read published a usable figure; 14 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 94 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per contribution per year per jurisdiction, each quoted verbatim from the authority with its effective date, and across them the figures no authority publishes together: the total statutory cost of one employee at every salary from the minimum wage upward, split employee/employer; the year-over-year change in that total (the CPP2 ceiling, the EI rate and the Quebec reductions move independently and in opposite directions); the Quebec-versus-rest-of-Canada gap at the same salary; and the salary at which each ceiling bites, which is the fact a payroll manager actually plans around. Changed-since each read, which is the news at every rate-year turn and at every mid-year formula edition.", "embed": "

1.30 to 11.90 percent

4 of 5 published figures (jurisdiction), Payroll Deduction Rates, across 4 sources, read 7 November 2026

Source: canadapayrollcalculator.com Payroll Deduction Rates
" }