Payroll

Running payroll in Canada: deductions, remittances, year-end slips and the records you need to keep.

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Hiring your first employee brings new CRA obligations. Start with the payroll account, the deductions you withhold and when they are due.

Payroll

Payroll Basics for Canadian Employers

What a first-time Canadian employer needs to run payroll: employee status, a CRA payroll account, TD1 forms, CPP, EI and tax deductions, remittances, T4s and ROEs.

7 min readUpdated Sep 29, 2026
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Key topics

Setting up payroll

Opening a CRA payroll account and collecting the forms you need.

Source deductions

CPP, EI and income tax withheld from pay, plus the employer’s share.

Remittances

Sending deductions to the CRA on time.

Year-end slips

T4 slips and the summary you file after the calendar year.

Guides in this topic

Tools and resources

Business Budget Calculator

A monthly budget with net income and expense mix.

Free resources

Related topics

Next step

Use the CRA payroll calculator (opens in a new tab)