Payroll Deductions Calculator Ontario 2026
For employers and bookkeepers: what to withhold from each pay, what you owe on top as the employer, and the total to remit to the CRA.
Year-to-date amounts stop CPP, CPP2 and EI at the 2026 maximums. Leave CPP and EI blank and we estimate them from year-to-date gross. Quebec employers: QPP, QPIP and Quebec tax are handled by Revenu Québec, so Quebec is not included here.
| Item | This pay |
|---|---|
| Gross pay | $0 |
| Withhold from the employee | |
| CPP (5.95%) | −$0 |
| CPP2 (4%) | −$0 |
| EI (1.63%) | −$0 |
| Federal income tax | −$0 |
| Provincial income tax | −$0 |
| Total withheld | −$0 |
| Employee net pay | $0 |
| Employer share (your cost) | |
| Employer CPP (matches employee) | $0 |
| Employer CPP2 (matches employee) | $0 |
| Employer EI (1.4 × employee) | $0 |
| Total employer share | $0 |
| Total to remit to the CRA | $0 |
2026 maximums for this employee
Full year at this pay
| Gross pay | $0 |
| Employee CPP + CPP2 | $0 |
| Employee EI | $0 |
| Income tax (federal + provincial) | $0 |
| Employer CPP + CPP2 + EI | $0 |
| Total remitted in the year | $0 |
📅 What to remit, and when
Each pay, you send the CRA two things together: everything you withheld from the employee (CPP, CPP2, EI and income tax) and your employer share (matching CPP and CPP2, plus 1.4 times the EI premium). Provincial income tax outside Quebec goes to the CRA in the same payment.
The due date depends on your remitter type, which the CRA assigns from your past withholdings:
- Regular remitter — most small employers. Due by the 15th of the month after the pay date.
- Quarterly remitter — some new and small employers the CRA approves. Due by the 15th of the month after each quarter.
- Accelerated remitter — larger payrolls. Due two or four times a month.
🔍 How this compares with the CRA's PDOC
The CRA's Payroll Deductions Online Calculator (PDOC) is the official tool. This page uses the same 2026 rates and the same method for regular pay: annualize the pay, apply the CPP, EI and personal-amount credits, then bring it back to one pay period. For ordinary salary and wages the results should be close.
Use PDOC when you need an exact figure for your records, or when the pay includes things this page does not cover: taxable benefits, RRSP or union dues deducted at source, commissions, retroactive pay, Quebec employees, or very low incomes that get the Ontario tax reduction. PDOC also rounds at each step, so a few cents of difference is normal.
⚙️ How this calculator works
CPP for this pay
5.95% of the pay minus the per-period share of the $3,500 exemption, stopped at the $4,230.45 yearly maximum. CPP2 is 4% on earnings between $74,600 and $85,000 for the year.
EI for this pay
1.63% of the pay, stopped at the $1,123.07 yearly maximum.
Income tax
The regular pay is annualized, federal and provincial brackets and credits are applied (in Ontario, the surtax and health premium too), and the result is divided by the number of pays. A bonus is taxed as the extra tax it adds on top of the yearly pay.
Employer share and remittance
Employer CPP and CPP2 match the employee. Employer EI is 1.4 times the employee premium. Remittance = everything withheld + the employer share.
About the payroll deductions calculator
This page is for the person running payroll: a small business owner, office manager or bookkeeper who needs to know what to take off a cheque and what to send the CRA. It shows the employee deductions (CPP, CPP2, EI, federal and provincial income tax), the employer share (matching CPP and CPP2, and EI at 1.4 times), and the total remittance for one pay.
It uses the same 2026 rates as our employee paycheck calculator: CPP at 5.95% up to $74,600, CPP2 at 4% up to $85,000, EI at 1.63% up to $68,900, the 14% lowest federal rate, and each province's brackets and basic personal amount. Ontario results include the Ontario surtax and Ontario Health Premium.