{"id":25955,"date":"2025-10-17T15:24:00","date_gmt":"2025-10-17T19:24:00","guid":{"rendered":"https:\/\/www.millerthomson.com\/?p=25955"},"modified":"2026-03-03T14:22:16","modified_gmt":"2026-03-03T19:22:16","slug":"payroll-taxes-in-canada","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/payroll-taxes-in-canada\/","title":{"rendered":"Payroll taxes in Canada"},"content":{"rendered":"\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/publications\/doing-business-in-canada\/\">Read more on doing business in Canada<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">1. Federal Employment Insurance and Federal Canada Pension Plan<\/h2>\n\n\n\n<p>Employers in Canada are required to pay Canada Pension Plan contributions and Employment Insurance premiums to the CRA. These payments are calculated as a percentage of payroll, subject to yearly maximums. Employees are also required to pay Canada Pension Plan contributions and Employment Insurance premiums. The employer is required to withhold the employee contributions\/premiums from the employee\u2019s salary and remit these to the CRA together with the employer contributions\/premiums.&nbsp;<\/p>\n\n\n\n<p>In certain cases, contributions to these plans may not be necessary. If there is a social security agreement between Canada and non-resident employee\u2019s home jurisdiction, there may be no Canada Pension Plan contributions required. In some cases, the non-resident employee will need to obtain a certificate evidencing social security coverage in their home jurisdiction.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Provincial payroll taxes\u00a0<\/h2>\n\n\n\n<p>Certain provinces also impose payroll taxes or premiums. For example, Ontario imposes an Employer Health Tax based on the employer\u2019s payroll and the employer may be required to pay premiums to the Workplace Safety and Insurance Board.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Federal Employment Insurance and Federal Canada Pension Plan Employers in Canada are required to pay Canada Pension Plan contributions and Employment Insurance premiums to the CRA. These payments are calculated as a percentage of payroll, subject to yearly maximums. Employees are also required to pay Canada Pension Plan contributions and Employment Insurance premiums. The [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":25989,"parent":25911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[632],"insight-format":[742],"class_list":["post-25955","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Payroll taxes in Canada | Miller Thomson<\/title>\n<meta name=\"description\" content=\"Employers in Canada are required to pay Canada Pension Plan contributions and Employment Insurance premiums. 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