2018 Canadian Payroll Source Deductions

*Legislation and budgets change throughout the year, so subscribe here as we will be updating this resource when new rates become available.

2018 Canadian Payroll Deductions, Federal and Provincial TD1 Changes, CPP Deductions, WCB, WSIB

Get all the 2018 Canadian Payroll deduction tables and information you need from our quick reference guide.

Canada Pension Plan (CPP) & Québec Pension Plan (QPP)

  CPP QPP
Maximum pensionable earnings $55,900 $55,900
Annual basic exemption $3,500 $3,500
Contribution rate (%) 4.95 5.4
Maximum employee contribution $2,593.80 $2,829.60
Maximum employer contribution $2,593.80 $2,829.60
Maximum self-employed contribution $5,187.60 $5,659.20

 

Employment Insurance (EI) & Québec Parental Insurance Plan (QPIP)

  Federal EI Québec EI QPIP
Annual maximum insurable earnings $51,700 $51,700 $74,000
Premium/contribution employee rate (%) 1.66 1.30 0.548
Premium/contribution employer rate (%) 2.324 1.82 0.767
Annual maximum employee premium $858.22 $672.10 $405.52
Annual maximum employer premium $1,201.51 $940.94 $567.58

 

Worker's Compensation Rates (WCB, WSIB, & CSST)

Province/Territory Maximum Assessable Earnings
British Columbia $82,700
Alberta $98,700
Saskatchewan $82,627
Manitoba $127,000
Ontario $90,300
Québec $74,000
New Brunswick $63,600
Nova Scotia $59,800
Prince Edward Island $53,400
Newfoundland and Labrador $64,375
Yukon $86,971
Northwest Territories $90,600
Nunavut $90,600

 

Pension Adjustment Limits

Limit Amount
Money Purchase limit $26,500
RRSP annual contribution limit $26,230
Year's Maximum Pensionable Earnings limit $55,900
DPSP annual contribution limit (1/2 of MP limit) $13,250
Defined benefit limit $2,944.44
TFSA limit $5,500

 

Federal TD1 Changes for 2018

Federal TD1 (form) 2018 2017
Basic personal $11,809 $11,635
Child amount $2,182 $2,121
Age amount $7,333 $7,125
Pension income amount $2,000 $2,000
Education amount (full-time) N/A $465/mo
Education amount (part-time) N/A $140/mo
Disability amount $8,235 $8,001
Spouse or common-law partner amount $11,809 $11,474
Amount for eligible dependent $11,809 $11,474
Caregiver amount N/A $4,667
Amount for infirm dependent 18+ $6,986 $6,788

 

Provincial TD1 Changes for 2018

Basic Personal Amount 2018 2017
Alberta (form) $18,915 $18,690
British Columbia (form) $10,412 $10,208
Manitoba (form) $9,382 $9,271
New Brunswick (form) $10,043 $9,895
Newfoundland and Labrador (form) $9,247 $8,978
Northwest Territories (form) $14,492 $14,278
Nova Scotia (form) $11,481* $8,481
Nunavut (form) $13,325 $13,128
Ontario (form) $10,354 $10,171
Prince Edward Island (form) $8,160 $8,000
Québec (EN) (FR) $15,012 $11,635
Saskatchewan (form) $16,065 $16,065
Yukon (form) $11,809 $11,635

*If the employee's taxable income from all sources for the year will be $25,000 or less. See the TD1NS-WS Worksheet for more information.

Employment Insurance (EI) Contribution Changes for Employees

A helpful breakdown of the EI difference from 2017 to 2018 to share with your employees.

  2018 Premium (per $100 of insurable earnings 2018 Max. Annual Contribution +/- vs 2017
Employees $1.66 $858.22 +$22.03
Employers $2.324 ($1.66 x 1.4*) $1,201.51 +$30.84
Employees in Québec $1.30 $672.10 +$20.59
Employers in Québec $1.82 ($1.30 x 1.4*) $940.94 +$28.83

Keep in mind if you have a reduced employer EI rate you need to apply that rate instead of the regular EI rate of 1.4

Click here for even more information on the Employee Insurance Rate for 2018.

Minimum Wage Info

Jurisdiction Hourly Rate Effective Date
Alberta $13.60 10/01/2017
Alberta $15.00 10/01/2018
BC (most employees) $11.35 9/15/2017
BC (most employees) $12.65 6/01/2018
Manitoba (most employees) $11.15 10/01/2017
New Brunswick $11.00 4/01/2017
New Brunswick $11.25 4/01/2018
Newfoundland & Labrador $11.00 10/01/2017
Newfoundland & Labrador $11.15 4/01/2018
Northwest Territories $12.50 6/01/2015
Northwest Territories $13.46 4/01/2018
Nova Scotia (Experienced workers) $10.85 4/01/2017
Nova Scotia (Inexperienced workers) $10.35 4/01/2017
Nova Scotia (Experienced workers) $11.00 4/01/2018
Nova Scotia (Inexperienced workers) $10.50 4/01/2018
Nunavut $13.00 4/01/2016
Ontario $14.00 1/01/2018
Ontario $15.00 1/01/2019
Prince Edward Island $11.25 4/01/2017
Prince Edward Island $11.55 4/01/2018
Québec (most employees) $11.25 5/01/2017
Québec (most employees) $12.00 5/01/2018
Saskatchewan $10.96 10/01/2017
Yukon
This rate increases based on changes to Consumer Price Index
$11.32 4/01/2017
Yukon $11.51 4/01/2018

Looking for the 2017 Canadian Payroll Deductions Guide? Click here.

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