CRA Payroll PD7A / T4 Slips / CPP & EI Employer Match
Canada Payroll, CPP & EI Source Deductions Guide 2026
Complete guide to Canadian payroll compliance, calculating Canada Pension Plan (CPP 5.95%), Employment Insurance (EI 1.66% employee / 2.32% employer), and filing T4 slips by February 28.
Frequently Asked Questions (FAQ)
Employers must match employee CPP contributions 1:1 (5.95%), and match employee EI contributions at 1.4 times the employee rate.