For one Ontario employee paid $3,000 every two weeks, an employer sends $961.03 per pay period: $732.62 taken from the employee’s pay and $228.41 the employer adds. So that cheque really costs the business $3,228.41. Enter your own pay, schedule and headcount and the payroll remittance calculator estimates the amount for your payroll.
What does an employer actually send in?
Two things travel together. The first is money held back from the employee: income tax, the pension contribution and the EI premium. The second is the employer’s own share of pension and insurance costs, which is paid on top of the wage and never shows on the pay stub you hand out, and both go to the government in one payment.
| Item | Employee pays | Employer adds |
|---|---|---|
| CPP | 5.95% of pay above $3,500, up to $4,230.45 a year | The same amount |
| CPP2 | 4% of pay from $74,600 to $85,000, up to $416 | The same amount |
| EI | 1.63% of pay up to $68,900, or $1,123.07 a year | 1.4 times the employee amount, up to $1,572.30 |
| Income tax | Federal and provincial tax on each cheque | Nothing, the employer only forwards it |
Quebec works differently. QPP replaces CPP, a parental insurance premium (QPIP) is added on both sides, and employers also register with Revenu Quebec for the provincial part.
How is $961.03 built up?
The Ontario employee earns $3,000 every two weeks. The calculator shows $521.48 of income tax, $167.94 of CPP and $43.20 of EI held back, which is $732.62. The employer adds $167.94 of CPP and $60.47 of EI, a total of $228.41. Put the two together and the remittance is $961.03.
Headcount scales it in a straight line. Five employees on that pay send $4,805.16 each period. Pay one person $6,500 monthly in Ontario and the remittance is $2,082.24. In Alberta the same $3,000 biweekly cheque gives $945.22, because provincial tax is lower there. Quebec, with its mix of QPP, QPIP and higher provincial tax, gives $1,070.98.
When will a real remittance differ?
The tool divides a yearly estimate by the number of pay periods, and payrolls rarely run that smoothly. Watch for these.
- Contributions stop when an employee hits the yearly maximum, so late-year cheques are smaller.
- Bonuses, taxable benefits and vacation pay change the tax held back in that period.
- Credits claimed on an employee’s TD1 form aren’t modelled, so actual tax may be lower.
- Workers compensation premiums and other payroll levies aren’t included.
When is each one due? That depends on how your payroll account is classified, so check it in your account before you rely on any schedule you’ve seen elsewhere.
Where to go next
To look at the employee side alone, use the payroll deductions calculator or the take-home pay calculator. An incorporated business can estimate its profit tax with the corporate tax calculator, and one that charges sales tax can use the GST/HST calculator.
Where do the numbers come from?
The 2026 rates, exemptions and yearly maximums come from the federal payroll tables and the Quebec agencies, as of 29 September 2026. The EI employer multiple of 1.4 is built into the calculator, and provincial tax steps come from each province or territory. This website is not connected to any government body.
Frequently asked questions
What is a payroll remittance?
It's the payment an employer sends to the government for each pay period. It covers income tax, CPP and EI held from pay, plus the employer's own share.
How much CPP does an employer pay?
The employer matches the employee: 5.95% of pay above $3,500, up to $4,230.45 per employee in 2026, plus 4% more between $74,600 and $85,000.
How is the employer share of EI worked out?
It's 1.4 times what the employee pays. With EI at 1.63% of pay up to $68,900, the employee maximum is $1,123.07 and the employer maximum is $1,572.30.
Does the employer pay income tax for the employee?
No. The employer holds it back from the wage and forwards it, so it isn't an extra cost to the business.
Is Quebec different?
Yes. QPP replaces CPP, QPIP is added, and the employer also deals with Revenu Quebec for provincial amounts.
Sources and updates
Updated: . How we check rates · Editorial team · Updates
Estimate only. These figures are a planning estimate, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns, and we don't offer tax, legal or accounting services. We have no connection with the Canada Revenue Agency, Revenu Québec or any provincial government. Your real amounts depend on details this tool cannot see, so confirm them with an official source or a qualified professional before you act.