🇨🇦 Payroll in
Canada
Everything employers need to run compliant payroll in Canada — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in Canada — Step by Step
Register for payroll
Before making any salary payment in Canada, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
Canada has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in Canada must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to Canada authorities on time. Late payment penalties can be significant.
Payslip Requirements — Canada
Statutory payslip obligations for employers in Canada.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
6 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name
- ✓Pay period dates
- ✓Regular hours worked
- ✓Overtime hours worked
- ✓Wage rate
- ✓Gross earnings
- ✓CPP deductions
- ✓EI deductions
- ✓Federal income tax deducted
- ✓Provincial income tax deducted
- ✓Other deductions (itemised)
- ✓Net pay
- ✓Vacation pay (accrued or paid out)
- ✓YTD earnings
- ✓Employer name
Payslip requirements vary by province. Generally must be provided on or before pay day. Ontario (ESA 2000) requires written wage statement on each pay day. Quebec requires a detailed pay statement (bulletin de paie). Electronic payslips are accepted across all provinces. T4 slips issued annually by 28 February.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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