Canada Payroll

This section covers payroll terms that need clear Canadian labeling to stay accurate. Use it when the topic depends on CRA setup, Canadian withholding language, remittance timing, EI or CPP earnings bases, or Canada-specific year-end records.

General payroll ideas like gross pay and net pay can stay broad. These pages exist for the terms that stop being accurate once you switch to U.S.-leaning wording or skip the Canadian filing workflow.

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• Source Deductions for the Canadian term most readers mean when they say payroll withholding.
• Form TD1 for the employee tax-credits form used to set income tax withholding.
• T4 Slip for the employee’s year-end payroll slip.
• Record of Employment for the interruption-of-earnings record used outside the regular pay-stub flow.

Employer Setup And Filing

• Business Number for the CRA identifier that sits above payroll accounts.
• Payroll Program Account for the payroll-specific CRA account used in filings and remittances.
• Remitter Type for the remittance frequency classification tied to the employer.
• Payroll Remittance for the actual payment step after payroll creates the liability.

Deductions And Payroll Bases

• Canada Pension Plan (CPP) for the pension deduction and matching employer contribution outside Quebec.
• Employment Insurance (EI) for EI premiums and employer-side matching amounts.
• Pensionable Earnings for the earnings base used in CPP calculations.
• Insurable Earnings for the earnings base used in EI calculations.
• Insurable Hours for the hours-based recordkeeping term that matters in EI and ROE work.

Year-End Records

• T4 Slip for employee year-end income and deduction reporting.
• T4 Summary for the employer-side year-end filing summary.
• Payroll Register for the run-level record payroll teams review before filing and remitting.

In this section

• Business Number (BN)
  Nine-digit CRA business identifier used to open payroll accounts and tie payroll filings and remittances to the employer.
• Canada Pension Plan (CPP)
  Canada Pension Plan payroll deduction and matching employer contribution applied to pensionable earnings outside Quebec.
• Employment Insurance (EI)
  Employment Insurance payroll deduction and matching employer contribution applied to insurable earnings in Canadian payroll.
• Form TD1
  Canadian personal tax credits form employees complete so payroll can set federal and provincial income tax withholding.
• Insurable Earnings
  Earnings that count for EI premium calculations and related reporting in Canadian payroll.
• Insurable Hours
  Hours that count for EI-related records such as the ROE and other Canadian payroll reporting workflows.
• Payroll Program Account
  CRA payroll account under a business number, used to report and remit source deductions for a specific employer payroll setup.
• Pensionable Earnings
  Earnings that count for CPP calculations and related year-end reporting in Canadian payroll.
• Remitter Type
  CRA classification that sets how often a Canadian employer must remit payroll deductions and handle remittance follow-up.
• Source Deductions
  Canadian payroll amounts withheld from employee pay, usually income tax, CPP, and EI, then remitted by the employer.
• T4 Slip
  Canadian year-end slip reporting employment income and key payroll deduction totals for an employee.