2021 Payroll Deduction Table for Nova Scotia

To help you out with payroll deductions, we’ve prepared a summary chart including all the 2021 rates for CPP, EI, taxes etc.

Employment Insurance

Maximum insurable earnings: $56,300
Maximum employee premium: $889.54
Maximum employer premium: $1,245.36

Employee: 1.58
Employer: 1.58 x 1.4 = 2.21%

Some employees related to the employer may be exempt from paying Employment insurance – please read our article to learn more.

CPP

Maximum pensionable earnings: $61,600
Basic exemption: $3,500
Maximum employee premium: $3,166.45
Maximum employer premium: $3,166.45

Self-employed maximum premium: $5,796.00

Employer and employee contribution rate: 5.45%

Self-employed: 10.9%

Federal & Provincial income tax

Basic deduction:

Federal

$151,978 or less: $13,808
More than $216,511: $12,421
Between $151,978 and $216,511, either:
- get Form TD1-WS and calculate a partial claim; or
- Enter $12,421

Provincial: $8,481 (May be higher depending on your annual income)

Workers’ Compensation

Maximum insurable: $64,500 per person

Need help navigating through a WCB Claim? The Employer Advisor is there to help.

Minimum wage

As of April 1, 2021: $12.95

Related Documents