CRA Canada Payroll Calculator
Use this calculator to estimate your net pay after federal and provincial deductions in Canada. This tool helps you understand how much of your gross income goes towards Canada Pension Plan (CPP), Employment Insurance (EI), and income taxes based on your pay frequency and province of employment. Please note that this calculator provides estimates and actual deductions may vary based on specific individual circumstances, additional deductions, and changes in tax legislation.
Payroll Summary
Annual Gross Pay:
Deductions per Pay Period:
- CPP Contribution:
- EI Premium:
- Federal Income Tax:
- Provincial Income Tax:
- Total Deductions:
Net Pay per Period:
Annual Deductions:
- CPP Contribution:
- EI Premium:
- Federal Income Tax:
- Provincial Income Tax:
- Total Deductions:
Annual Net Pay:
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function calculatePayroll() {
var grossPayPerPeriod = parseFloat(document.getElementById('grossPayPerPeriod').value);
var payFrequency = parseInt(document.getElementById('payFrequency').value);
var province = document.getElementById('province').value;
var federalBPA = parseFloat(document.getElementById('federalBPA').value);
var otherFederalCredits = parseFloat(document.getElementById('otherFederalCredits').value);
var unionDuesPerPeriod = parseFloat(document.getElementById('unionDues').value);
var rspContributionsPerPeriod = parseFloat(document.getElementById('rspContributions').value);
var errorMessageDiv = document.getElementById('errorMessage');
errorMessageDiv.style.display = 'none';
errorMessageDiv.innerHTML = ";
if (isNaN(grossPayPerPeriod) || grossPayPerPeriod < 0 ||
isNaN(federalBPA) || federalBPA < 0 ||
isNaN(otherFederalCredits) || otherFederalCredits < 0 ||
isNaN(unionDuesPerPeriod) || unionDuesPerPeriod < 0 ||
isNaN(rspContributionsPerPeriod) || rspContributionsPerPeriod < 0) {
errorMessageDiv.innerHTML = 'Please enter valid positive numbers for all input fields.';
errorMessageDiv.style.display = 'block';
return;
}
// — Constants (2024 values for example) —
// CPP
var cppRate = 0.0595; // Employee portion
var cppYMPE = 68500.00; // Year's Maximum Pensionable Earnings
var cppYBE = 3500.00; // Year's Basic Exemption
// EI
var eiRate = 0.0166; // Employee portion
var eiMIE = 63200.00; // Maximum Insurable Earnings
// Federal Tax Brackets (2024)
var federalBrackets = [
{ rate: 0.15, income: 55867 },
{ rate: 0.205, income: 111733 },
{ rate: 0.26, income: 173205 },
{ rate: 0.29, income: 246752 },
{ rate: 0.33, income: Infinity }
];
// Provincial Tax Brackets and BPA (2024)
var provincialData = {
'ON': {
bpa: 12399,
brackets: [
{ rate: 0.0505, income: 51446 },
{ rate: 0.0915, income: 102894 },
{ rate: 0.1116, income: 150000 },
{ rate: 0.1216, income: 220000 },
{ rate: 0.1316, income: Infinity }
]
},
'AB': {
bpa: 21003,
brackets: [
{ rate: 0.10, income: 148295 },
{ rate: 0.12, income: 177954 },
{ rate: 0.13, income: 213544 },
{ rate: 0.14, income: 319999 },
{ rate: 0.15, income: Infinity }
]
},
'BC': {
bpa: 12580,
brackets: [
{ rate: 0.0506, income: 47937 },
{ rate: 0.077, income: 95874 },
{ rate: 0.105, income: 110076 },
{ rate: 0.1229, income: 133664 },
{ rate: 0.147, income: 177500 },
{ rate: 0.168, income: 240716 },
{ rate: 0.205, income: Infinity }
]
},
'MB': {
bpa: 15000,
brackets: [
{ rate: 0.108, income: 36842 },
{ rate: 0.1275, income: 79423 },
{ rate: 0.174, income: Infinity }
]
},
'NB': {
bpa: 12191,
brackets: [
{ rate: 0.0968, income: 49999 },
{ rate: 0.1482, income: 99999 },
{ rate: 0.1652, income: 174999 },
{ rate: 0.1795, income: 224999 },
{ rate: 0.195, income: Infinity }
]
},
'NL': {
bpa: 10817,
brackets: [
{ rate: 0.087, income: 43199 },
{ rate: 0.145, income: 86398 },
{ rate: 0.158, income: 154200 },
{ rate: 0.173, income: 215880 },
{ rate: 0.183, income: 275000 },
{ rate: 0.193, income: 550000 },
{ rate: 0.213, income: 1100000 },
{ rate: 0.223, income: Infinity }
]
},
'NS': {
bpa: 9660,
brackets: [
{ rate: 0.0879, income: 29590 },
{ rate: 0.1495, income: 59180 },
{ rate: 0.1667, income: 93000 },
{ rate: 0.175, income: 150000 },
{ rate: 0.21, income: Infinity }
]
},
'PE': {
bpa: 12500,
brackets: [
{ rate: 0.098, income: 34000 },
{ rate: 0.133, income: 68000 },
{ rate: 0.167, income: Infinity }
]
},
'QC': { // Quebec has different system (QPP, QPIP, etc.) – simplified for this calculator
bpa: 18560, // 2024 value
brackets: [
{ rate: 0.14, income: 51780 },
{ rate: 0.19, income: 103560 },
{ rate: 0.24, income: 126000 },
{ rate: 0.2575, income: Infinity }
]
},
'SK': {
bpa: 18491,
brackets: [
{ rate: 0.105, income: 54012 },
{ rate: 0.125, income: 154329 },
{ rate: 0.145, income: Infinity }
]
},
'NT': {
bpa: 16593,
brackets: [
{ rate: 0.059, income: 49999 },
{ rate: 0.086, income: 99999 },
{ rate: 0.122, income: 150000 },
{ rate: 0.1405, income: Infinity }
]
},
'NU': {
bpa: 16593,
brackets: [
{ rate: 0.04, income: 49999 },
{ rate: 0.07, income: 99999 },
{ rate: 0.09, income: 150000 },
{ rate: 0.115, income: Infinity }
]
},
'YT': {
bpa: 15705, // Aligned with Federal BPA
brackets: [
{ rate: 0.064, income: 55867 },
{ rate: 0.09, income: 111733 },
{ rate: 0.109, income: 173205 },
{ rate: 0.128, income: 246752 },
{ rate: 0.15, income: Infinity }
]
}
};
var provincialBPA = provincialData[province].bpa;
var provincialBrackets = provincialData[province].brackets;
var otherProvincialCredits = 0; // For simplicity, assuming 0 for now unless specified by user
// — Annualize Income and Deductions —
var annualGrossPay = grossPayPerPeriod * payFrequency;
var annualUnionDues = unionDuesPerPeriod * payFrequency;
var annualRspContributions = rspContributionsPerPeriod * payFrequency;
// — Calculate CPP —
var annualCppPensionableEarnings = Math.min(annualGrossPay, cppYMPE);
var annualCppContribution = Math.max(0, (annualCppPensionableEarnings – cppYBE) * cppRate);
annualCppContribution = Math.min(annualCppContribution, (cppYMPE – cppYBE) * cppRate); // Cap at max contribution
// — Calculate EI —
var annualEiInsurableEarnings = Math.min(annualGrossPay, eiMIE);
var annualEiPremium = annualEiInsurableEarnings * eiRate;
// — Calculate Taxable Income for Federal and Provincial —
// For tax purposes, CPP, EI, RSP, and Union Dues are deductible from gross income.
var federalTaxableIncome = annualGrossPay – annualCppContribution – annualEiPremium – annualRspContributions – annualUnionDues;
var provincialTaxableIncome = annualGrossPay – annualCppContribution – annualEiPremium – annualRspContributions – annualUnionDues; // Generally same as federal
// — Calculate Federal Tax —
var federalNonRefundableCredits = federalBPA + otherFederalCredits;
var federalTaxCreditAmount = federalNonRefundableCredits * federalBrackets[0].rate; // Lowest federal rate
var annualFederalTax = 0;
var remainingTaxableIncome = federalTaxableIncome;
for (var i = 0; i 0) {
annualFederalTax += incomeInBracket * bracket.rate;
}
remainingTaxableIncome -= incomeInBracket;
if (remainingTaxableIncome <= 0) break;
}
annualFederalTax = Math.max(0, annualFederalTax – federalTaxCreditAmount);
// — Calculate Provincial Tax —
var provincialNonRefundableCredits = provincialBPA + otherProvincialCredits;
var provincialTaxCreditAmount = provincialNonRefundableCredits * provincialBrackets[0].rate; // Lowest provincial rate
var annualProvincialTax = 0;
var remainingProvincialTaxableIncome = provincialTaxableIncome;
for (var j = 0; j 0) {
annualProvincialTax += pIncomeInBracket * pBracket.rate;
}
remainingProvincialTaxableIncome -= pIncomeInBracket;
if (remainingProvincialTaxableIncome <= 0) break;
}
annualProvincialTax = Math.max(0, annualProvincialTax – provincialTaxCreditAmount);
// — Total Deductions and Net Pay —
var annualTotalDeductions = annualCppContribution + annualEiPremium + annualFederalTax + annualProvincialTax + annualUnionDues + annualRspContributions;
var annualNetPay = annualGrossPay – annualTotalDeductions;
// — Convert back to per period —
var cppPerPeriod = annualCppContribution / payFrequency;
var eiPerPeriod = annualEiPremium / payFrequency;
var federalTaxPerPeriod = annualFederalTax / payFrequency;
var provincialTaxPerPeriod = annualProvincialTax / payFrequency;
var totalDeductionsPerPeriod = cppPerPeriod + eiPerPeriod + federalTaxPerPeriod + provincialTaxPerPeriod + unionDuesPerPeriod + rspContributionsPerPeriod;
var netPayPerPeriod = grossPayPerPeriod – totalDeductionsPerPeriod;
// — Display Results —
document.getElementById('annualGrossPay').innerText = '$' + annualGrossPay.toFixed(2);
document.getElementById('cppPerPeriod').innerText = '$' + cppPerPeriod.toFixed(2);
document.getElementById('annualCpp').innerText = '$' + annualCppContribution.toFixed(2);
document.getElementById('eiPerPeriod').innerText = '$' + eiPerPeriod.toFixed(2);
document.getElementById('annualEi').innerText = '$' + annualEiPremium.toFixed(2);
document.getElementById('federalTaxPerPeriod').innerText = '$' + federalTaxPerPeriod.toFixed(2);
document.getElementById('annualFederalTax').innerText = '$' + annualFederalTax.toFixed(2);
document.getElementById('provincialTaxPerPeriod').innerText = '$' + provincialTaxPerPeriod.toFixed(2);
document.getElementById('annualProvincialTax').innerText = '$' + annualProvincialTax.toFixed(2);
document.getElementById('totalDeductionsPerPeriod').innerText = '$' + totalDeductionsPerPeriod.toFixed(2);
document.getElementById('annualTotalDeductions').innerText = '$' + annualTotalDeductions.toFixed(2);
document.getElementById('netPayPerPeriod').innerText = '$' + netPayPerPeriod.toFixed(2);
document.getElementById('annualNetPay').innerText = '$' + annualNetPay.toFixed(2);
}
// Initial calculation on page load
document.addEventListener('DOMContentLoaded', function() {
calculatePayroll();
});
Understanding Your Canadian Payroll Deductions
In Canada, your gross pay is subject to several mandatory deductions before you receive your net pay. These deductions fund important social programs and government services. Understanding each component can help you better manage your finances.
Canada Pension Plan (CPP)
The Canada Pension Plan (CPP) is a mandatory social insurance program that provides contributors with retirement, disability, and survivor benefits. Both employees and employers contribute to the CPP. Your contribution is calculated as a percentage of your earnings between a basic exemption amount and a maximum pensionable earnings amount for the year. The calculator uses the employee's portion of the contribution rate.
Employment Insurance (EI)
Employment Insurance (EI) provides temporary financial assistance to unemployed Canadians who have lost their jobs through no fault of their own, as well as special benefits for maternity, parental, sickness, compassionate care, and family caregiver leave. Like CPP, both employees and employers contribute to EI, with the employee's portion being a percentage of insurable earnings up to a maximum annual amount.
Federal Income Tax
Federal income tax is levied by the Government of Canada on your taxable income. The amount you pay is determined by a progressive tax system, meaning higher income levels are taxed at higher rates. Your taxable income is calculated after certain deductions, such as CPP, EI, Registered Retirement Savings Plan (RSP) contributions, and union dues. Non-refundable tax credits, including the Basic Personal Amount, further reduce the amount of federal tax you owe.
Provincial Income Tax
In addition to federal tax, each province and territory levies its own income tax. Like federal tax, provincial tax rates are progressive and vary significantly from one jurisdiction to another. The calculator uses the specific tax brackets and basic personal amount for the province you select to estimate your provincial tax deductions. Quebec has a separate pension plan (QPP) and parental insurance plan (QPIP) which are not fully detailed in this simplified calculator but are accounted for in the overall provincial tax structure.
Other Deductions
The calculator also allows for optional inputs like union dues and RSP contributions. These amounts are typically deducted from your gross pay and can reduce your taxable income, thereby lowering your overall income tax burden. Other potential deductions not included in this calculator might include private health insurance premiums, group life insurance, or other benefits.
By using this calculator, you can get a clearer picture of how your gross pay translates into net pay, helping you plan your budget and understand your pay stub better.