2022 Payroll Deductions for Alberta

Maximum insurable earnings: $60,300

Maximum employee premium: $952.74

Maximum employer premium: $1,333.84

Employee rate: 1.58%

Employer rate: 1.58% x 1.4 = 2.21%

Some employees related to the employer may be exempt from paying EI premiums. Read our article to learn more.

There is no age limit for deducting EI premiums. Visit Employment insurance (EI) - Canada.ca and EI premium rates and maximums - Canada.ca.

Maximum pensionable earnings: $64,900

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: 5.7%

Self-employed contribution rate: 11.4%

CPP is deducted for employees between 18 and 69 years old, even if the employee is receiving a CPP pension. Exception: Don’t deduct CPP if the employee is between 65 and 70 and has completed Form CPT30.

Visit Canada Pension Plan (CPP) - Canada.ca and CPP contribution rates, maximums and exemptions - Canada.ca

Basic deduction (basic personal amount):

• Federal: $14,398; but when net income is more than $155,625 use TD1-WS 2022 Worksheet to find basic deduction amount
• Provincial: $19,369

For deductions based on different income levels, see:

• Federal: TD1 2022 Personal Tax Credits Return and TD1-WS 2022 Worksheet
• Provincial: TD1AB 2022 Alberta Personal Tax Credits Return and TD1AB-WS 2022 Worksheet

Maximum assessable earnings: For 2022, it is $98,700 per worker

Premiums are based on classification unit and industry

As of June 26, 2019 Alberta's general minimum wage is $15.00/hour.

Students under the age of 18 are paid $13.00/hour. This rate applies to the first 28 hours worked in a week when school is in session. Students must be paid the general minimum wage of $15/hour for any hours exceeding 28 hours in one week.