What are the CPP deduction rates for 2025?

For 2025, the CPP contribution rate is 5.95% on pensionable earnings between $3,500 and $71,300. The maximum annual employee contribution is $4,034.10. Employers match the employee contribution dollar-for-dollar.

What is the EI premium rate for 2025?

The 2025 EI premium rate is 1.64% of insurable earnings for employees outside Quebec, up to maximum insurable earnings of $65,700. The maximum annual employee EI premium is $1,077.48. Quebec residents pay 1.31%.

How do I calculate payroll deductions in Canada?

Annualize the employee's gross pay, then calculate CPP (5.95% on $3,500–$71,300), EI (1.64% on up to $65,700), and federal + provincial income tax based on their TD1 personal tax credits. Divide annual deductions by the number of pay periods to get the per-period amount.

Canada Payroll Calculator 2025 | CPP, EI & Tax

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Payroll Deductions Calculator

Estimates only. Uses 2025 CRA rates. Provincial income tax uses Alberta exact brackets; other provinces use approximate combined rates. For official payroll deductions, use CRA's Payroll Deductions Online Calculator (PDOC).

Enter Salary As

Province / Territory

Pay Frequency

Gross Pay Per Period ($)

Federal Basic Personal Amount ($) Default: $16,129 for 2025

Other Pre-Tax Deductions / Period ($) Optional — RRSP, union dues, etc.

Net Pay Per Period

—

Per Pay Period

Annual Summary

📋 Employer Remittance Summary — PD7A Style

Item	Employee	Employer	Total

2025 Canadian Payroll Deduction Rates

Deduction	Rate	Maximum (Annual)
CPP Employee	5.95%	$4,034.10
CPP2 (Enhanced)	4.00%	$342.00
EI (Outside QC)	1.64%	$1,077.48
EI (Quebec)	1.31%	$860.67
CPP Employer Match	5.95%	$4,034.10

CPP Pensionable Earnings 2025

Basic exemption: $3,500 per year
Maximum pensionable earnings (CPP): $71,300
CPP2 applies on earnings $71,300–$81,900
Rate: 5.95% employee + 5.95% employer

EI Insurable Earnings 2025

Maximum insurable earnings: $65,700
Employee rate: 1.64% (1.31% Quebec)
Employer rate: 1.4× employee premium
Self-employed persons cannot collect regular EI

Federal Basic Personal Amount 2025

The 2025 federal Basic Personal Amount (BPA) is $16,129. This reduces federal income tax for all Canadian taxpayers. Enter your actual TD1 claim amount if different.

Using This Calculator

This calculator annualizes your per-period gross pay, then calculates annual CPP, EI, and income tax based on that annualized figure. The annual totals are then divided by your pay frequency to get the per-period deductions. It is a planning estimate — CRA's PDOC tool gives official deduction amounts.

Canada Payroll Deductions Calculator 2025

2025 Canadian Payroll Deduction Rates

CPP Pensionable Earnings 2025

EI Insurable Earnings 2025

Federal Basic Personal Amount 2025

Using This Calculator

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