What are the CPP deduction rates for 2025?

For 2025, the CPP contribution rate is 5.95% on pensionable earnings between $3,500 and $71,300. The maximum annual employee contribution is $4,034.10. Employers match the employee contribution dollar-for-dollar.

What is the EI premium rate for 2025?

The 2025 EI premium rate is 1.64% of insurable earnings for employees outside Quebec, up to maximum insurable earnings of $65,700. The maximum annual employee EI premium is $1,077.48. Quebec residents pay 1.31%.

How do I calculate payroll deductions in Canada?

Annualize the employee's gross pay, then calculate CPP (5.95% on $3,500–$71,300), EI (1.64% on up to $65,700), and federal + provincial income tax based on their TD1 personal tax credits. Divide annual deductions by the number of pay periods to get the per-period amount.

🇨🇦 Free Tool · 2025 CRA Rates

Canada Payroll Deductions Calculator 2025

Estimate CPP, EI, and income tax deductions for any pay frequency. See per-period and annual breakdowns for all Canadian provinces.

✓ CPP & EI 2025 ✓ All Pay Frequencies ✓ All Provinces ✓ Free · No Sign-up

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Payroll Deductions Calculator

Estimates only. Uses 2025 CRA rates. Provincial income tax uses Alberta exact brackets; other provinces use approximate combined rates. For official payroll deductions, use CRA's Payroll Deductions Online Calculator (PDOC).

Province / Territory

Pay Frequency

Gross Pay Per Period ($)

Federal Basic Personal Amount ($) Default: $16,129 for 2025

Other Pre-Tax Deductions / Period ($) Optional — RRSP, union dues, etc.

Net Pay Per Period

—

Per Pay Period

Annual Summary

2025 Canadian Payroll Deduction Rates

Deduction	Rate	Maximum (Annual)
CPP Employee	5.95%	$4,034.10
CPP2 (Enhanced)	4.00%	$342.00
EI (Outside QC)	1.64%	$1,077.48
EI (Quebec)	1.31%	$860.67
CPP Employer Match	5.95%	$4,034.10

CPP Pensionable Earnings 2025

Basic exemption: $3,500 per year
Maximum pensionable earnings (CPP): $71,300
CPP2 applies on earnings $71,300–$81,900
Rate: 5.95% employee + 5.95% employer

EI Insurable Earnings 2025

Maximum insurable earnings: $65,700
Employee rate: 1.64% (1.31% Quebec)
Employer rate: 1.4× employee premium
Self-employed persons cannot collect regular EI

Federal Basic Personal Amount 2025

The 2025 federal Basic Personal Amount (BPA) is $16,129. This reduces federal income tax for all Canadian taxpayers. Enter your actual TD1 claim amount if different.

Using This Calculator

This calculator annualizes your per-period gross pay, then calculates annual CPP, EI, and income tax based on that annualized figure. The annual totals are then divided by your pay frequency to get the per-period deductions. It is a planning estimate — CRA's PDOC tool gives official deduction amounts.