Taxes, payroll and business
Payroll costs
Estimate employee contributions and your team’s annual cost, including wages and employer contributions.
2026 rates · Official sources checked October 1, 2026
Your team
Add your business-specific costs
Enter amounts applicable to the employees entered, after exemptions and caps. These depend on your industry, total payroll and associated employers. A default zero does not mean an exemption. Include labour standards, training, benefits and other employer costs here as needed.
Cost includes only the charges entered. Add your business-specific costs above.
2026 annual budget: employees contributing all year, fully pensionable and insurable remuneration, one employer and one province of employment. Excludes income tax withholding, territorial payroll taxes and exceptions involving age, province transfers, partial-year employment or reduced EI rates.
Your result
Estimated annual cost · costs entered
$177,958.05
Annual employer cost
- Gross wages
- $165,000.00
- CPP + CPP2
- $9,192.75
- Employment insurance
- $3,765.30
- Health · amount entered
- $0.00
- Workers’ compensation · amount entered
- $0.00
- Other costs · amount entered
- $0.00
- Total employer contributions
- $12,958.05
Annual employee contributions
- CPP + CPP2
- $9,192.75
- Employment insurance
- $2,689.50
- Total · excluding income tax
- $11,882.25
- Average employer cost
- $177,958.05
Annual average divided by the number of periods; actual contributions stop at ceilings and can vary each payroll.
Annual breakdown by employee
| Employee | Salary | CPP + CPP2 · each | Employee EI | Employer EI | QPIP employee / employer | Employee contributions | Employer cost |
|---|---|---|---|---|---|---|---|
| Employee 1 | $65,000.00 | $3,659.25 | $1,059.50 | $1,483.30 | $0.00 / $0.00 | $4,718.75 | $70,142.55 |
| Employee 2 | $55,000.00 | $3,064.25 | $896.50 | $1,255.10 | $0.00 / $0.00 | $3,960.75 | $59,319.35 |
| Employee 3 | $45,000.00 | $2,469.25 | $733.50 | $1,026.90 | $0.00 / $0.00 | $3,202.75 | $48,496.15 |
Method and official sources
Contributions are rounded to cents per employee, then summed. CPP/QPP: $3,500 annual exemption, first ceiling $74,600, second ceiling $85,000. EI: $68,900 ceiling, employer pays 1.4 times the rounded employee premium. QPIP: $103,000 ceiling. Per-period averages are for budgeting and do not replace a calculation for each payroll.
Enter amounts applicable to the employees entered, after exemptions and caps. These depend on your industry, total payroll and associated employers. A default zero does not mean an exemption. Include labour standards, training, benefits and other employer costs here as needed.
2026 annual budget: employees contributing all year, fully pensionable and insurable remuneration, one employer and one province of employment. Excludes income tax withholding, territorial payroll taxes and exceptions involving age, province transfers, partial-year employment or reduced EI rates.
CRA · 2026 contributions and ceilings