Payroll - Canada.ca

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class="breadcrumb"> <li><a href='/en.html'>Canada.ca</a></li> <li><a href='/en/services/taxes.html'>Taxes</a></li> </ol></div></nav> </header> </div> </div> <main property="mainContentOfPage" resource="#wb-main" typeof="WebPageElement"> <div class="mwsgeneric-base-html parbase section"> <link href="https://cra-arc.gc.ca/wet-boew/css/custom/theme-topic.css" rel="stylesheet"> </div> <div class="mwsgeneric-base-html parbase section"> <div class="provisional profile"> <div class="container"> <div class="row">  <div class="intro col-md-12 col-sm-12 mrgn-bttm-md"> <h1 property="name" id="wb-cont" class="provisional gc-thickline">Payroll</h1> <section data-ajax-replace="/content/dam/cra-arc/includes/generic_disruption.txt#disruption-en"></section> <p>Calculate deductions and contributions on employee pay, open a payroll account to send deductions, report income deductions.</p> </div> </div> </div> </div> </div> <div class="mwsgeneric-base-html parbase section"> <section class="well well-sm provisional gc-most-requested"> <div class="container"> <div class="row"> <div class="col-md-2"> <h2>Most requested</h2> </div> <div class="col-md-10"> <ul class="colcount-md-2"> <li><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-overview.html">Payroll correspondence you need to remit (pay)</a></li> <li><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/receiving-payroll.html">Receiving payroll correspondence from the CRA</a></li> <li><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/benefits-allowances/benefits-allowances-chart.html">Determine if a benefit is taxable</a></li> <li><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/determining-tax-treatment.html">Determine the tax treatment of payments other than regular employment income</a></li> <li><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/completing-filing-information-returns.html">Fill out the slips and summaries</a></li> </ul> </div> </div> </div> </section> </div> <div class="mwsgeneric-base-html parbase section"> <div class="container"><div class="row"><section class="gc-srvinfo col-md-12"><h2 class="wb-inv">Services and information</h2> <div class="wb-eqht row"> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/whats-new-payroll.html">What's new and updated for payroll</a></h3> <p>Find out about new and updated payroll content, including legislative changes, CRA administrative policies and upcoming events such as Webinars hosted by the CRA</p> </div> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/determine-relationship-employer-payer.html">Determine the relationship with the employer or the payer</a></h3> <p>Link to guide RC4110 to understand the factors CRA considers when determining a worker's employment status and to information on workers with their own corporations (personal services businesses)</p> </div> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/open-manage-payroll-account.html">Open or manage a payroll account</a></h3> <p>Determine if you need to open a payroll account and make payroll deductions depending on your status (or the worker's employment status), and the methods to use to open, modify and close an account</p> </div> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/set-up-new-employee.html">Set up and manage employee payroll information</a></h3> <p>Get the employee鈥檚 social insurance number, determine the province of employment, get the completed TD1 forms before you pay an employee, determine how to increase or reduce income tax deducted at source</p> </div> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions.html">Calculate payroll deductions and contributions</a></h3> <p>Learn about CPP contributions, EI premiums and income tax deductions, how to calculate the deductions on the amounts you pay, includes how to determine if you need to deduct CPP, EI and income tax from benefits and special payments</p> </div> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions.html">Remit (pay) payroll deductions and contributions</a></h3> <p>Information of when and how to remit, report a nil remittance, confirm your remittance was received, and correct remitting errors or misallocated payments</p> </div> <div class="col-lg-4 col-md-6"><h3><a href="/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries.html">File payroll information returns (slips and summaries) </a></h3> <p>When and how to fill out, file, distribute information slips (for example, T4 and T4A) and amend slips, including how to prepare the summary</p> </div> </div> </section></div> </div> </div> <div class="mwsgeneric-base-html parbase section"> <div class="provisional gc-prtts mrgn-tp-0"> <div class="container"> <div class="row"> <section class="provisional col-md-12 mrgn-bttm-md mrgn-tp-0"> <h2>Features</h2> <div class="wb-eqht row">  <div class="col-md-4 col-sm-6 mrgn-rght-0"> <div class="well eqht-trgt"><a href="/en/revenue-agency/corporate/scams-fraud.html" data-gc-analytics="promo:promotionalfeature"> <figure> <div> <img src="/content/dam/cra-arc/migration/cra-arc/vdgllry/ndvdls/bwrscmmrs-eng.jpg" alt="" class="img-responsive thumbnail mrgn-bttm-sm"> </div> <figcaption>Scam prevention and the CRA</figcaption> <p>Protect yourself against fraud.</p> </figure> </a> </div> </div>  <div class="col-md-4 col-sm-6 mrgn-rght-0 mrgn-lft-0"> <div class="well eqht-trgt"><a 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There are consequences</figcaption> <p>Protecting Canadians and the tax system.</p> </figure> </a> </div> </div>  <div class="col-md-4 col-sm-6 mrgn-lft-0"> <div class="well eqht-trgt"><a href="/en/revenue-agency/programs/about-canada-revenue-agency-cra/compliance/how-combat-tax-evasion-avoidance.html" data-gc-analytics="promo:promotionalfeature"> <figure> <div> <img src="/content/dam/cra-arc/serv-info/videos/individuals/taxevasion-en.jpg" alt="" class="img-responsive thumbnail mrgn-bttm-sm"> </div> <figcaption>How we combat tax evasion and avoidance</figcaption> <p>Tightening the net on those who break or bend tax laws.</p> </figure> </a> </div> </div> </div> </section> </div> </div> </div> </div> <div class="mwsgeneric-base-html parbase section"> <div class="container"> <div class="row"> <section class="col-md-8"> <h2 class="wb-inv">Contributors</h2> <div class="col-md-1 text-left"> <h3 class="provisional from">From:</h3> </div> <div class="provisional contributors col-md-auto"> <ul> 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