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 paycheque 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 |
The CPP and EI figures are the 2026 ones in the CRA’s CPP contribution rates, maximums and exemptions table. 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.
Say Dana runs a bakery in Hamilton with those five employees. Two pay dates in a month means $9,610.32 owed, and a month with three pay dates means $14,415.48. Across a year of 26 pay periods that’s $124,934.16, or a ballpark of $10,411 a month, so it pays to set money aside on every pay day instead of scrambling at the deadline.
When is the money due?
That depends on your remitter type, which the CRA assigns from your average monthly withholding amount two calendar years back, as it explains on its when to remit payroll deductions page.
- Regular remitters, with an average under $25,000 a month, pay by the 15th of the following month.
- Accelerated remitters with $25,000 to $99,999.99 pay twice a month, by the 25th and by the 10th of the next month.
- Accelerated remitters at $100,000 or more pay four times a month, on the 3rd working day after the 7th, 14th, 21st and last day.
- Small new employers or those with a clean record can be quarterly remitters, paying on April 15, July 15, October 15 and January 15.
Check which one applies to you in your CRA business account before you rely on any schedule you’ve seen elsewhere.
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.
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 the figures 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 is an independent site, and no government body is behind it.
About this calculator
- What it does
- Estimate what an employer sends the CRA each pay period: source deductions plus the employer share.
- Category
- Business Tax
- Last checked
- September 30, 2026
- Result type
- Estimate for information only, not tax advice.
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