Estimate your annual payroll deductions and net income in Canada based on 2024 tax rates.
Ontario
Alberta
British Columbia
Quebec
Manitoba
Saskatchewan
Nova Scotia
New Brunswick
Prince Edward Island
Newfoundland and Labrador
Yukon
Northwest Territories
Nunavut
Your Estimated Annual Deductions:
Total CPP Contributions:
Total EI Premiums:
Total Federal Income Tax:
Total Provincial Income Tax:
Total Deductions (Payroll & Other):
Estimated Net Annual Income:
Understanding CRA Employee Deductions
As an employee in Canada, a portion of your gross income is subject to various deductions mandated by the Canada Revenue Agency (CRA). These deductions contribute to social programs, retirement savings, and government services. Understanding them is key to managing your personal finances.
Key Deductions Explained:
Canada Pension Plan (CPP) Contributions: Mandatory contributions made by employees and employers to fund retirement, disability, and survivor benefits. There's a basic exemption and a maximum annual contribution limit. For residents of Quebec, the Quebec Pension Plan (QPP) applies instead of CPP.
Employment Insurance (EI) Premiums: Mandatory contributions that provide temporary financial assistance to unemployed Canadians, as well as maternity, parental, sickness, and compassionate care benefits. There's a maximum annual insurable earnings limit. For residents of Quebec, the Quebec Parental Insurance Plan (QPIP) applies instead of EI.
Federal Income Tax: Calculated based on your taxable income, after certain deductions. Canada uses a progressive tax system, meaning higher income levels are taxed at higher rates. Various tax credits, like the Basic Personal Amount, reduce the amount of tax you pay.
Provincial/Territorial Income Tax: Similar to federal tax, but rates and brackets vary by province or territory. Each province also has its own basic personal amount and other credits.
Union Dues: If you are part of a union, these mandatory fees are deductible from your income when calculating your taxable income.
Registered Pension Plan (RPP) Contributions: Contributions made to an employer-sponsored pension plan are deductible from your income, reducing your taxable income.
Registered Retirement Savings Plan (RRSP) Contributions: While not a direct payroll deduction unless set up by your employer, contributions to an RRSP reduce your taxable income for the year they are made, up to your contribution limit. This calculator includes it to show its impact on tax.
Other Eligible Employment Expenses: Certain expenses, such as professional dues, tools for tradespeople, or certified home office expenses, can be deducted from your income if they meet CRA criteria and are required by your employer.
How Deductions Affect Your Net Income:
Your "net annual income" (or take-home pay) is your gross annual income minus all applicable deductions. By understanding these deductions, you can better plan your budget and explore opportunities to reduce your taxable income through eligible contributions like RRSPs or RPPs.
Disclaimer: This calculator provides an estimate based on 2024 tax rates and common deductions. It does not account for all possible tax credits, deductions, or specific provincial programs (e.g., provincial health premiums, specific tax credits for dependents). For Quebec residents, QPP and QPIP replace CPP and EI, and this calculator simplifies by setting CPP/EI to zero for Quebec and calculating provincial tax based on Quebec's rates. For precise calculations and personalized advice, consult a qualified financial advisor or the Canada Revenue Agency.
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function calculateDeductions() {
// Get input values
var grossAnnualIncome = parseFloat(document.getElementById("grossAnnualIncome").value);
var province = document.getElementById("province").value;
var unionDues = parseFloat(document.getElementById("unionDues").value);
var rppContributions = parseFloat(document.getElementById("rppContributions").value);
var rrspContributions = parseFloat(document.getElementById("rrspContributions").value);
var otherEmploymentExpenses = parseFloat(document.getElementById("otherEmploymentExpenses").value);
// Validate inputs
if (isNaN(grossAnnualIncome) || grossAnnualIncome < 0) {
alert("Please enter a valid Gross Annual Income.");
return;
}
if (isNaN(unionDues) || unionDues < 0) {
alert("Please enter a valid amount for Union Dues.");
return;
}
if (isNaN(rppContributions) || rppContributions < 0) {
alert("Please enter a valid amount for RPP Contributions.");
return;
}
if (isNaN(rrspContributions) || rrspContributions < 0) {
alert("Please enter a valid amount for RRSP Contributions.");
return;
}
if (isNaN(otherEmploymentExpenses) || otherEmploymentExpenses cppExemption) {
totalCPP = (cppTaxableIncome – cppExemption) * cppRate;
}
var maxCPP = (cppMPE – cppExemption) * cppRate;
totalCPP = Math.min(totalCPP, maxCPP); // Cap at maximum contribution
}
// — EI Calculation (2024 Rates) —
var totalEI = 0;
if (province !== "QC") { // EI does not apply in Quebec, QPIP does
var eiRate = 0.0166;
var eiMIE = 63200; // Maximum Insurable Earnings
totalEI = Math.min(grossAnnualIncome, eiMIE) * eiRate;
var maxEI = eiMIE * eiRate;
totalEI = Math.min(totalEI, maxEI); // Cap at maximum premium
}
// — Calculate Taxable Income for Federal and Provincial Tax —
// These deductions reduce the income on which tax is calculated
var taxableIncome = grossAnnualIncome – unionDues – rppContributions – rrspContributions – otherEmploymentExpenses;
taxableIncome = Math.max(0, taxableIncome); // Ensure taxable income is not negative
// — Federal Income Tax Calculation (2024 Rates) —
var federalTax = 0;
var federalBPA = 15705; // Basic Personal Amount
var federalBPACreditRate = 0.15;
var federalTaxCredit = federalBPA * federalBPACreditRate;
var fedIncomeForTax = taxableIncome;
if (fedIncomeForTax > 0) {
if (fedIncomeForTax > 246752) {
federalTax += (fedIncomeForTax – 246752) * 0.33;
fedIncomeForTax = 246752;
}
if (fedIncomeForTax > 173205) {
federalTax += (fedIncomeForTax – 173205) * 0.29;
fedIncomeForTax = 173205;
}
if (fedIncomeForTax > 111733) {
federalTax += (fedIncomeForTax – 111733) * 0.26;
fedIncomeForTax = 111733;
}
if (fedIncomeForTax > 55867) {
federalTax += (fedIncomeForTax – 55867) * 0.205;
fedIncomeForTax = 55867;
}
federalTax += fedIncomeForTax * 0.15;
}
federalTax = Math.max(0, federalTax – federalTaxCredit); // Apply BPA credit
// — Provincial Income Tax Calculation (2024 Rates) —
var provincialTax = 0;
var provIncomeForTax = taxableIncome;
switch (province) {
case "ON": // Ontario
var onBPA = 12399;
var onBPACreditRate = 0.0505;
var onTaxCredit = onBPA * onBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 220000) {
provincialTax += (provIncomeForTax – 220000) * 0.1316;
provIncomeForTax = 220000;
}
if (provIncomeForTax > 150000) {
provincialTax += (provIncomeForTax – 150000) * 0.1216;
provIncomeForTax = 150000;
}
if (provIncomeForTax > 102894) {
provincialTax += (provIncomeForTax – 102894) * 0.1116;
provIncomeForTax = 102894;
}
if (provIncomeForTax > 51446) {
provincialTax += (provIncomeForTax – 51446) * 0.0915;
provIncomeForTax = 51446;
}
provincialTax += provIncomeForTax * 0.0505;
}
provincialTax = Math.max(0, provincialTax – onTaxCredit);
break;
case "AB": // Alberta
var abBPA = 21003;
var abBPACreditRate = 0.10;
var abTaxCredit = abBPA * abBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 319999) {
provincialTax += (provIncomeForTax – 319999) * 0.15;
provIncomeForTax = 319999;
}
if (provIncomeForTax > 213544) {
provincialTax += (provIncomeForTax – 213544) * 0.14;
provIncomeForTax = 213544;
}
if (provIncomeForTax > 177954) {
provincialTax += (provIncomeForTax – 177954) * 0.13;
provIncomeForTax = 177954;
}
if (provIncomeForTax > 148295) {
provincialTax += (provIncomeForTax – 148295) * 0.12;
provIncomeForTax = 148295;
}
provincialTax += provIncomeForTax * 0.10;
}
provincialTax = Math.max(0, provincialTax – abTaxCredit);
break;
case "BC": // British Columbia
var bcBPA = 12580;
var bcBPACreditRate = 0.0506;
var bcTaxCredit = bcBPA * bcBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 252750) {
provincialTax += (provIncomeForTax – 252750) * 0.205;
provIncomeForTax = 252750;
}
if (provIncomeForTax > 162353) {
provincialTax += (provIncomeForTax – 162353) * 0.168;
provIncomeForTax = 162353;
}
if (provIncomeForTax > 124951) {
provincialTax += (provIncomeForTax – 124951) * 0.147;
provIncomeForTax = 124951;
}
if (provIncomeForTax > 100630) {
provincialTax += (provIncomeForTax – 100630) * 0.1229;
provIncomeForTax = 100630;
}
if (provIncomeForTax > 50630) {
provincialTax += (provIncomeForTax – 50630) * 0.077;
provIncomeForTax = 50630;
}
provincialTax += provIncomeForTax * 0.0506;
}
provincialTax = Math.max(0, provincialTax – bcTaxCredit);
break;
case "QC": // Quebec
var qcBPA = 18055;
var qcBPACreditRate = 0.14;
var qcTaxCredit = qcBPA * qcBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 119910) {
provincialTax += (provIncomeForTax – 119910) * 0.2575;
provIncomeForTax = 119910;
}
if (provIncomeForTax > 49275) {
provincialTax += (provIncomeForTax – 49275) * 0.20;
provIncomeForTax = 49275;
}
provincialTax += provIncomeForTax * 0.14;
}
provincialTax = Math.max(0, provincialTax – qcTaxCredit);
break;
case "MB": // Manitoba
var mbBPA = 15780;
var mbBPACreditRate = 0.108;
var mbTaxCredit = mbBPA * mbBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 78900) {
provincialTax += (provIncomeForTax – 78900) * 0.174;
provIncomeForTax = 78900;
}
if (provIncomeForTax > 36842) {
provincialTax += (provIncomeForTax – 36842) * 0.1275;
provIncomeForTax = 36842;
}
provincialTax += provIncomeForTax * 0.108;
}
provincialTax = Math.max(0, provincialTax – mbTaxCredit);
break;
case "SK": // Saskatchewan
var skBPA = 18491;
var skBPACreditRate = 0.105;
var skTaxCredit = skBPA * skBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 153200) {
provincialTax += (provIncomeForTax – 153200) * 0.145;
provIncomeForTax = 153200;
}
if (provIncomeForTax > 54729) {
provincialTax += (provIncomeForTax – 54729) * 0.125;
provIncomeForTax = 54729;
}
provincialTax += provIncomeForTax * 0.105;
}
provincialTax = Math.max(0, provincialTax – skTaxCredit);
break;
case "NS": // Nova Scotia
var nsBPA = 12486;
var nsBPACreditRate = 0.0879;
var nsTaxCredit = nsBPA * nsBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 150000) {
provincialTax += (provIncomeForTax – 150000) * 0.21;
provIncomeForTax = 150000;
}
if (provIncomeForTax > 96000) {
provincialTax += (provIncomeForTax – 96000) * 0.175;
provIncomeForTax = 96000;
}
if (provIncomeForTax > 59000) {
provincialTax += (provIncomeForTax – 59000) * 0.1495;
provIncomeForTax = 59000;
}
if (provIncomeForTax > 29598) {
provincialTax += (provIncomeForTax – 29598) * 0.1095;
provIncomeForTax = 29598;
}
provincialTax += provIncomeForTax * 0.0879;
}
provincialTax = Math.max(0, provincialTax – nsTaxCredit);
break;
case "NB": // New Brunswick
var nbBPA = 12840;
var nbBPACreditRate = 0.0968;
var nbTaxCredit = nbBPA * nbBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 165000) {
provincialTax += (provIncomeForTax – 165000) * 0.195;
provIncomeForTax = 165000;
}
if (provIncomeForTax > 110000) {
provincialTax += (provIncomeForTax – 110000) * 0.165;
provIncomeForTax = 110000;
}
if (provIncomeForTax > 55000) {
provincialTax += (provIncomeForTax – 55000) * 0.1482;
provIncomeForTax = 55000;
}
if (provIncomeForTax > 47715) {
provincialTax += (provIncomeForTax – 47715) * 0.115;
provIncomeForTax = 47715;
}
provincialTax += provIncomeForTax * 0.0968;
}
provincialTax = Math.max(0, provincialTax – nbTaxCredit);
break;
case "PE": // Prince Edward Island
var peBPA = 13500;
var peBPACreditRate = 0.098;
var peTaxCredit = peBPA * peBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 74000) {
provincialTax += (provIncomeForTax – 74000) * 0.167;
provIncomeForTax = 74000;
}
if (provIncomeForTax > 33000) {
provincialTax += (provIncomeForTax – 33000) * 0.133;
provIncomeForTax = 33000;
}
provincialTax += provIncomeForTax * 0.098;
}
provincialTax = Math.max(0, provincialTax – peTaxCredit);
break;
case "NL": // Newfoundland and Labrador
var nlBPA = 10817;
var nlBPACreditRate = 0.087;
var nlTaxCredit = nlBPA * nlBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 217038) {
provincialTax += (provIncomeForTax – 217038) * 0.21;
provIncomeForTax = 217038;
}
if (provIncomeForTax > 163000) {
provincialTax += (provIncomeForTax – 163000) * 0.183;
provIncomeForTax = 163000;
}
if (provIncomeForTax > 108667) {
provincialTax += (provIncomeForTax – 108667) * 0.158;
provIncomeForTax = 108667;
}
if (provIncomeForTax > 65200) {
provincialTax += (provIncomeForTax – 65200) * 0.145;
provIncomeForTax = 65200;
}
if (provIncomeForTax > 38081) {
provincialTax += (provIncomeForTax – 38081) * 0.123;
provIncomeForTax = 38081;
}
provincialTax += provIncomeForTax * 0.087;
}
provincialTax = Math.max(0, provincialTax – nlTaxCredit);
break;
case "YT": // Yukon
var ytBPA = 15705;
var ytBPACreditRate = 0.064;
var ytTaxCredit = ytBPA * ytBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 500000) {
provincialTax += (provIncomeForTax – 500000) * 0.15;
provIncomeForTax = 500000;
}
if (provIncomeForTax > 108390) {
provincialTax += (provIncomeForTax – 108390) * 0.12;
provIncomeForTax = 108390;
}
if (provIncomeForTax > 53605) {
provincialTax += (provIncomeForTax – 53605) * 0.09;
provIncomeForTax = 53605;
}
provincialTax += provIncomeForTax * 0.064;
}
provincialTax = Math.max(0, provincialTax – ytTaxCredit);
break;
case "NT": // Northwest Territories
var ntBPA = 15705;
var ntBPACreditRate = 0.059;
var ntTaxCredit = ntBPA * ntBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 100000) {
provincialTax += (provIncomeForTax – 100000) * 0.1405;
provIncomeForTax = 100000;
}
if (provIncomeForTax > 70000) {
provincialTax += (provIncomeForTax – 70000) * 0.122;
provIncomeForTax = 70000;
}
if (provIncomeForTax > 47937) {
provincialTax += (provIncomeForTax – 47937) * 0.086;
provIncomeForTax = 47937;
}
provincialTax += provIncomeForTax * 0.059;
}
provincialTax = Math.max(0, provincialTax – ntTaxCredit);
break;
case "NU": // Nunavut
var nuBPA = 15705;
var nuBPACreditRate = 0.04;
var nuTaxCredit = nuBPA * nuBPACreditRate;
if (provIncomeForTax > 0) {
if (provIncomeForTax > 100000) {
provincialTax += (provIncomeForTax – 100000) * 0.14;
provIncomeForTax = 100000;
}
if (provIncomeForTax > 70000) {
provincialTax += (provIncomeForTax – 70000) * 0.115;
provIncomeForTax = 70000;
}
if (provIncomeForTax > 47937) {
provincialTax += (provIncomeForTax – 47937) * 0.07;
provIncomeForTax = 47937;
}
provincialTax += provIncomeForTax * 0.04;
}
provincialTax = Math.max(0, provincialTax – nuTaxCredit);
break;
default:
provincialTax = 0; // Should not happen with all provinces covered
break;
}
// — Total Deductions and Net Income —
var totalAllDeductions = totalCPP + totalEI + federalTax + provincialTax + unionDues + rppContributions;
var netAnnualIncome = grossAnnualIncome – totalAllDeductions;
// Display results
document.getElementById("totalCPP").innerText = totalCPP.toLocaleString('en-CA', { style: 'currency', currency: 'CAD' });
document.getElementById("totalEI").innerText = totalEI.toLocaleString('en-CA', { style: 'currency', currency: 'CAD' });
document.getElementById("totalFederalTax").innerText = federalTax.toLocaleString('en-CA', { style: 'currency', currency: 'CAD' });
document.getElementById("totalProvincialTax").innerText = provincialTax.toLocaleString('en-CA', { style: 'currency', currency: 'CAD' });
document.getElementById("totalAllDeductions").innerText = totalAllDeductions.toLocaleString('en-CA', { style: 'currency', currency: 'CAD' });
document.getElementById("netAnnualIncome").innerText = netAnnualIncome.toLocaleString('en-CA', { style: 'currency', currency: 'CAD' });
// Add a specific note for Quebec
if (province === "QC") {
document.getElementById("totalCPP").innerHTML += " (QPP applies)";
document.getElementById("totalEI").innerHTML += " (QPIP applies)";
}
}
// Run calculation on page load with default values
window.onload = calculateDeductions;