Canadian Federal Payroll rates and HR information updatesCanadian Federal Payroll rates and HR information updates

Canadian Federal Payroll Information

This page provides useful payroll information that applies at the Federal level. Choose one of the links below to move directly to the corresponding section below. To view individual Provincial information, please click here.

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Federal and Provincial TD1 Exemptions Canada Pension Plan Deductions Employment Insurance (EI) Deductions Quebec Pension Plan (QPP) Deductions Workers Compensation - Max. Assessable Earnings  Pension Adjustment Limits  Federal Statutory Holidays 

 


Federal and Provincial TD1 Exemption Amounts

Region Basic Exemption - 2017 Basic Exemption - 2016 Basic Exemption - 2015
Federal $11,635 $11,474 $11,327
       
Alberta $18,690 $18,451 $18,214
British Columbia $10,208 $10,027 $9,938
Manitoba $9,271 $9,134 $9,134
New Brunswick $9,895 $9,758 $9,633
Newfoundland and Labrador $8,978 $8,802 $8,767
Northwest Territories $14,278 $14,081 $13,900
Nova Scotia $8,481 $8,481 $8,481
Nunavut $13,128 $12,947 $12,781
Ontario $10,171 $10,001 $9,863
Prince Edward Island $8,000 $7,708 $7,708
Québec $11,635 $11,550 $11,425
Saskatchewan $16,065 $15,843 $15,639
Yukon $11,635 $11,474 $11,327

Canada Pension Plan (CPP) Deductions

Canada Pension
  2017 2016 2015
Annual Maximum Pensionable Earnings $55,300.00 $54,900.00 $53,600.00
Annual Basic Exemption $3,500.00 $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $51,800.00 $51,400.00 $50,100.00
CPP Contribution Rate 4.95% 4.95% 4.95%
QPP Contribultion Rate 5.40% 5.325% 5.25%
Annual Maximum CPP Employee Contribution $2,564.10 $2,544.30 $2,479.95
Annual Maximum CPP Employer Contribution $2,564.10 $2,544.30 $2,479.95
Annual Maximum QPP Employee Contribution $2,797.20 $2,737.05 $2,630.25
Annual Maximum QPP Employer Contribution $2,797.20 $2,737.05 $2,630.25

Employment Insurance (EI) Deductions

Employment Insurance (EI) - Non-Quebec Employees
  2017 2016 2015
Annual Maximum Insurable Earnings $51,300.00 $50,800.00 $49,500.00
Employee Contribution Rate 1.63% 1.88% 1.88%
Employer Contribution Rate 2.282% 2.632% 2.632%
Annual Maximum Employee Contribution $836.19 $955.04 $930.60
Annual Maximum Employer Contribution $1,170.67 $1,337.06 $1,302.84

Employment Insurance (EI) - Quebec Employees
  2017 2016 2015
Annual Maximum Insurable Earnings $51,300.00 $50,800.00 $49,500.00
Employee Contribution Rate 1.27% 1.52% 1.54%
Employer Contribution Rate 1.778% 2.128% 2.156%
Annual Maximum Employee Contribution $651.51 $772.16 $762.30
Annual Maximum Employer Contribution $912.11 $1,081.02 $1,067.22

Quebec Pension Plan (QPP) Deductions

QPIP - Quebec Employees
  2017 2016 2015
Annual Maximum Insurable QPIP Earnings $72,500.00 $71,500.00 $70,000.00
Employee Contribution Rate 0.548% 0.548% 0.559%
Employer Contribution Rate 0.767% 0.767% 0.782%
Self-Employed Contribution Rate 0.973% 0.973% na
Annual Maximum Employee Contribution $397.30 $391.82 $391.30
Annual Maximum Employer Contribution $556.08 $548.41 $547.40
Annual Maximum Self-Employed Contribution $705.43 $695.70 na

Workers Compensation - Maximum Assessable Earnings

Province Maximum - 2017 Maximum - 2016 Maximum - 2015
Alberta $98,700 $98,700 $95,300
British Columbia $81,900 $80,600 $78,600
Manitoba $127,000 $125,000 $121,000
New Brunswick $62,700 $61,800 $60,900
Newfoundland and Labrador $63,420 $62,540 $61,615
Northwest Territories $90,600 $88,600 $86,000
Nova Scotia $59,300 $58,200 $56,800
Nunavut $90,600 $88,600 $86,000
Ontario $88,500 $88,000 $85,200
Prince Edward Island $52,800 $52,200 $52,100
Québec $72,500 $71,500 $70,000
Saskatchewan $76,086 $69,242 $65,130
Yukon $85,601 $84,837 $84,837

Pension Adjustment Limits

Pension Adjustment Limits Amount - 2017 Amount - 2016 Amount - 2015
Money Purchase $26,230 $26,010 $25,370
Deferred Profit Sharing Plan Annual Contribution $13,115 $13,005 $24,770
Defined Benefit $2,914.44 $2,890 $2,818.89
Registered Retirement Savings Plan Annual Contribution $26,010 $25,370 $24,930
TFSA $5,500 n/a n/a

Federal Statutory Holidays

The following table shows statutory holidays (often referred to as General holidays) that are federally or provincially legislated. Note that not all provinces and territories treat each of these days uniformly. Depending on their province of residence, Canadian employees are entitled to receive the day off, a day off with pay or compensation in lieu of time off. Click Here to view these and other holidays for a specific province.

Holiday 2017 2016 2015 2014
New Year's Day Sun., Jan. 01 Fri., Jan. 01 Thu., Jan. 01 Wed., Jan. 01
Good Friday Fri., Apr. 14 Fri., Mar. 25 Fri., Apr. 03 Fri., Apr. 18
* Victoria Day Mon., May 22 Mon., May 23 Mon., May 18 Mon., May. 19
Canada Day Sat., July 01 Fri., July 01 Wed., July 01 Tue., Jul. 01
Labour Day Mon., Sep. 04 Mon., Sep. 05 Mon., Sep. 07 Mon., Sep. 01
** Thanksgiving Day Mon., Oct. 09 Mon., Oct. 10 Mon., Oct. 12 Mon., Oct. 13
*** Remembrance Day Sat., Nov. 11 Fri., Nov. 11 Wed., Nov. 11 Tue., Nov. 11
Christmas Day Mon., Dec. 25 Sun., Dec. 25 Fri., Dec. 25 Thu., Dec. 25
**** Boxing Day Tue., Dec. 26 Mon., Dec. 26 Sat., Dec. 26 Fri., Dec. 26

* Victoria Day is on the Monday preceding May 25th and is celebrated nationwide except in New Brunswick, Nova Scotia, PEI and Newfoundland. In Quebec, this holiday is referred to as National Patriots Day.

** Thanksgiving Day is on the second Monday in October and is celebrated nationwide except for PEI, Newfoundland, New Brunswick and Nova Scotia. Note that Federally Regulated Institutions do observe Thanksgiving in these four provinces.

*** Remembrance Day is designated as November 11th recognized nationwide except for Ontario, Quebec, Nova Scotia, Newfoundland.

**** Boxing Day is a federal holiday that falls on December 26th but is not uniformly observed in all provinces and territories.


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