2017 Canadian Payroll Deductions: Quick Reference Guide

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2017 Canadian Payroll Deductions, Federal and Provincial TD1 Changes, CPP Deductions, WCB, WSIB

Get all the 2017 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 $55,300 $55,300
Annual basic exemption $3,500 $3,500
Contribution rate (%) 4.95 5.4
Maximum employee contribution $2,564.10 $2,797.20
Maximum employer contribution $2,564.10 $2,797.20
Maximum monthly contribution $213.68 $233.10
Maximum self-employed contribution $5,188.20 $5,594.40

 

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

  Federal EI Québec EI QPIP
Annual maximum insurable earnings $51,300 $51,300 $72,500
Premium/contribution employee rate (%) 1.63 1.27 0.548
Premium/contribution employer rate (%) 2.282 1.778 0.767
Self-employed voluntary contribution rate (%) 3.912   0.973
Annual maximum employee premium $836.19 $651.51 $397.30
Annual maximum employer premium $1,170.67 $912.11 $556.08
Minimum self-employed annual earnings required $6,888.00    

 

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

Province/Territory Maximum Assessable Earnings
British Columbia $81,900
Alberta $98,700
Saskatchewan $76,086
Manitoba $127,000
Ontario $88,500
Québec $72,500
New Brunswick $62,700
Nova Scotia $59,300
Prince Edward Island $52,800
Newfoundland and Labrador $63,420
Yukon $85,601
Northwest Territories $90,600
Nunavut $90,600

 

Pension Adjustment Limits

Limit Amount
Money Purchase limit $26,230
RRSP annual contribution limit $26,010
Year's Maximum Pensionable Earnings limit $55,300
DPSP annual contribution limit (1/2 of MP limit) $13,115
Defined benefit limit $2,914.44
TFSA limit $5,500

 

Federal TD1 Changes for 2017

Federal TD1 (form) 2017 2016
Basic personal $11,635 $11,474
Child amount $2,121 $2,121
Age amount $7,125 $7,125
Pension income amount $2,000 $2,000
Education amount (full-time) $465/mo $465/mo
Education amount (part-time) $140/mo $140/mo
Disability amount $8,001 $8,001
Spouse or common-law partner amount $11,474 $11,474
Amount for eligible dependent $11,474 $11,474
Caregiver amount $4,667 $4,667
Amount for infirm dependent 18+ $6,788 $6,788

 

Provincial TD1 Changes for 2017

Basic Personal Amount 2017 2016
Alberta (form) $18,690 $18,454
British Columbia (form) $10,208 $10,027
Manitoba (form) $9,271 $9,134
New Brunswick (form) $9,895 $9,758
Newfoundland and Labrador (form) $8,978 $8,802
Northwest Territories (form) $14,278 $14,081
Nova Scotia (form) $8,481 $8,481
Nunavut (form) $13,128 $12,947
Ontario (form) $10,171 $10,011
Prince Edward Island (form) $8,000 $7,708
Québec (form) $11,635 $11,550
Saskatchewan (form) $16,065 $15,843
Yukon (form) $11,635 $11,474

 

Minimum Wage Info

Jurisdiction Hourly Rate Effective Date
Alberta $12.20 10/01/2016
Alberta $13.60 10/01/2017
Alberta $15.00 10/01/2018
BC (most employees) $10.85 9/15/2016
BC (employees serving alcohol on a licensed property) $9.60 9/15/2016
BC (most employees) $11.35 9/15/2017
BC (employees serving alcohol on a licensed property) $10.00 9/15/2017
Manitoba (most employees) $11.00 10/01/2015
Manitoba (most employees) $11.15 10/01/2017
Manitoba (security guard workers) $11.75 10/01/2015
New Brunswick $11.00 4/01/2017
Newfoundland & Labrador $10.50 10/01/2015
Newfoundland & Labrador $10.75 4/01/2017
Newfoundland & Labrador $11.00 10/01/2017
Northwest Territories $12.50 6/01/2015
Nova Scotia (most employees) $10.85 4/01/2017
Nova Scotia (inexperienced workers) $10.20 4/01/2016
Nunavut $13.00 4/01/2016
Ontario (most employees) $11.40 10/01/2016
Ontario (students under 18 who work 28 hours or less per week) $10.70 10/01/2016
Ontario (employees serving alcohol on a licensed property) $9.90 10/01/2016
Prince Edward Island $11.25 4/01/2017
Québec (most employees) $11.25 5/01/2017
Québec (employees receiving tips) $9.45 5/01/2017
Saskatchewan $10.72 10/01/2016
Yukon $11.32 4/01/2017

Looking for the 2016 Guide? Click here.

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About the Author

Marlo Hertling

Marlo Hertling has worked with leading HCM organizations and has been helping Canadian companies implement HCM solutions for more than 15 years. She is the Vice President of People & Culture at Avanti Software Inc and serves as Avanti's HCM subject matter expert.

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