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2022 Payroll Deductions Table for Ontario

We have created a table below which shows all payroll taxes for 2022

Employer Health Tax

This is a tax paid by the employer and not deducted from employees.

Exemption Threshold is $1 million

Tax rate above the threshold is .98% to 1.95% depending upon how much over the threshold the employer is.

Please see the Ministry of Finance website for more information.

Employment Insurance


Maximum insurable earnings: $60,300

Maximum employee premium: $952.74

Maximum employer premium: $1,333.84

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.


Maximum pensionable earnings: $61,600

Basic exemption: $3,500

Maximum employee premium: $3,499.80

Maximum employer premium: $3,499.80

Self-employed maximum premium: $6,999.60

Employer and employee contribution rate: 5.70%


Self-employed: 11.4%




Federal  & Provincial income tax

Basic deduction:


  • $155,625 or less enter $14,398

For deductions based on different income levels, see:


Provincial: $11,141


Workers’ Compensation WSIB

Maximum insurable: $100,422 per person

Based on classification. See premium rates for 2022.


Minimum wage for Ontario is $15.00 until October 1st, 2022. After October 1st it will be increased by the Consumer Price Index for 2022.