Payroll Deduction Tables - 2025
A new calendar year requires updates to your payroll deductions. To help you out, we have prepared a chart with both federal and provincial/territorial payroll deductions for 2025.
| Deduction | Rate |
|---|---|
| Employment Insurance (EI) |
Federal: |
| Canada Pension Plan (CPP) |
Maximum Pensionable Earnings: $71,300 CPP2: Earnings between $71,300 and $81,200 will be subject to additional CPP contributions, known as CPP2. |
| Quebec Pension Plan (QPP) |
Maximum Insurable Earnings: $71,300 QPP2: Earnings between $71,300 and $81,200 will be subject to additional QPP contributions, known as QPP2. |
| Federal Income Tax – Personal amount | Basic Deduction: $16,129; but when net income is more than amount at which the 29% tax bracket begins, use the TD1-WS Worksheet to find basic deduction amount. |
- Alberta
- British Columbia
- Saskatchewan
- Manitoba
- Ontario
- Quebec
- New Brunswick
- Newfoundland and Labrador
- Nova Scotia
- Prince Edward Island
- Northwest Territory
- Yukon
Alberta
Provincial income tax:
- Basic personal deduction: $22,323
Workers’ Compensation:
- Maximum assessable earnings: $106,400
-
Premiums are based on classification unit and industry
Minimum Wage:
- Currently $15.00 per hour
British Columbia
Provincial Income Tax
- Basic personal deduction: $12,932
Workers’ Compensation
- Maximum assessable earnings: $121,500
- Premiums are based on classification unit and industry
Employer Health Tax
BC's Employer Health Tax is separate and distinct from remitting source deductions.
Employers can be an individual, corporation or partnership. Associated employers are required to share any exemption amount they may qualify for.
The EHT is based on remuneration paid to employees who report to work in BC and employees who do not report to work in BC but their wages are paid through a permanent establishment in BC.
How the tax works:
- Total B.C. payroll of $1,000,000 or less: Exempt
- $1,000,001 to $1.5 million: 5.85% on the amount in excess of $1,000,000 (notch provision)
- Over $1.5 million: 1.95% of the total payroll (the $500,000 is not a deduction)
Use the employer health tax calculator to help you estimate the tax. You must register for the EHT if you must pay the tax.
Minimum wage
- As of June 1, 2024: $17.40 per hour. Will increase to $17.85 on June 1, 2025.
Saskatchewan
Provincial Income Tax
- Basic Personal Exemption: $18,991
Workers’ Compensation
- Maximum Assessable Earnings: $104,531
- Based on classification code
Minimum Wage
- As of October 1, 2024: $15.00 per hour
Manitoba
Provincial Income Tax
- Basic personal deduction: $15,969
Worker’s Compensation
- Maximum assessable earnings: $167,050
- Based on classification codes
- Potential 15% rebate on premiums (or up to $3,000 for small employers) with SAFE Work via Industry-Based Safety Program (IBSP)
Health and Post-Secondary Education Tax Levy (HE Levy)
Health and Post Secondary Education Tax Levy (HE Levy) – also known as the Manitoba Payroll Tax – is based on annual payroll paid by employers with permanent establishment in Manitoba.
Associated corporations/certain corporate partnerships share the $2.25 million exemption based on the total of their combined payroll.
- $2.25 million or less: Exempt
- $2.25 and $4.5 million: 4.3% on the amount in excess of $2.25 million (notch provision)
- Over $4.5 million: 2.15% of the total payroll (the $2.25 million is not a deduction)
Minimum wage
- As of October 1, 2024: $15.80 per hour. Will increase to $16.00 per hour on October 1, 2025.
Ontario
Provincial Income Tax
- Basic Personal Exemption: $12,747
Workers’ Compensation
- Maximum Insurable Earnings: $117,000
- See premium rates and classification information
Employer Health Tax
This is a tax paid by the employer and not deducted from employees
- Exemption threshold: $1 million
- Tax rate above the threshold is .98% to 1.95% depending on how much over the threshold the payroll is
- More information available from the Ministry of Finance
Minimum Wage
- As of October 1, 2024: $17.20 per hour. Will increase to $17.60 per hour on October 1, 2025.
- Student minimum wage $16.20 per hour. Will increase to $16.60 per hour on October 1, 2025.
Quebec
Provincial Income Tax
- Basic Personal Exemption: $18,571
Quebec Parental Insurance Plan (QPIP)
- Maximum Insurable Earnings: $98,000
- Maximum Employee premium: $484.12
- Maximum Employer premium: $678.16
- Self-employed Maximum Premium: $860.44
- Employee rate: 0.494%
- Employer rate: 0.692%
- Self-employed rate: 0.878%
Health Services Fund
- Based on payroll
- Primary and manufacturing sectors
- Less than $1 million: 1.25%
- $1-$7.8 million: between 1.25% and 4.26%
- More than $7.8 million: 4.26%
- Other SMEs
- Less than $1 million: 1.65%
- $1-$7.8 million: between 1.65% and 4.26%
- More than $7.8 million: 4.26%
- More information from Revenu Quebec
Commission des normes, de l’équité, de la santé et de la sécurité du travail (CNESST)
- Maximum Insurable Earnings : $94,000
- Based on classification
- Want to reduce your CNESST bill? Check out CFIB’s mutual group
Contribution to the Workforce Skills Development and Recognition Fund (WSDRF)
- Commonly known as the 1% Law
- 1% of payroll if it is greater than $2 million
Contribution related to Labour Standards
- Maximum insurable: $98,000
- Employer rate: 0.06%
- Some remunerations are not subject to this contribution, including employers who are federally regulated
- More information from Revenu Quebec
Minimum Wage
- As of May 1, 2025: $16.10 per hour
- Employees receiving gratuities and tips: $12.90 per hour
New Brunswick
Provincial Income Tax
- Basic Personal Exemption: $13,396
Workers’ Compensation
- Maximum Assessable Earnings: $84,200
- Based on classification
Minimum Wage
- As of April 1, 2025: $15.65 per hour
Newfoundland and Labrador
Provincial Income Tax
- Basic personal exemption: $11,067
Workers Compensation
- Maximum assessable earnings: $79,345
- Based on classification
- Want to reduce your WorkplaceNL bill? Read our information on PRIME
Health and Post-Secondary Education Tax (HAPSET)
- Exemption threshold: $2 million
- Payroll tax of 2% on payrolls above the exemption threshold
- More information on the Department of Finance website.
Minimum Wage
- As of April 1, 2025: $16.00 per hour
Nova Scotia
Provincial Income Tax
- Basic Personal Exemption: $11,744
Workers’ Compensation
- Maximum Insurable Earnings: $76,300
- Based on classification
- Need help navigating through a WCB Claim? The Employer Advisor is there to help.
Minimum Wage
- As of April 1, 2025: $15.70 per hour
Prince Edward Island
Provincial Income Tax
- Basic Personal Exemption: $14,250
Workers’ Compensation
- Maximum Insurable Earnings: $82,900
- Based on classification
Minimum Wage
- As of October 1, 2024: $16.00 per hour
Northwest Territories
Territorial Income Tax
- Basic Personal Exemption: $17,842
Payroll Tax
- Payroll Tax of 2% on all earnings
- Deducted by the employer from the employee’s pay
- Employer must remit to the government
Workers’ Compensation
- Maximum Assessable Earnings: $112,600
- Premiums based on classification and industry
Minimum Wage
- As of September 1, 2024: $16.70 per hour
Yukon
Territorial Income Tax
- Basic Personal Exemption: $16,129
Workers’ Compensation
- Maximum Assessable Earnings: $104,975
- Premiums based on classification unit and industry
Minimum Wage
- As of April 1, 2025: $17.94 per hour
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