Canada, 2026 payroll rules
Canada Pay Stub Calculator
Take-home pay for 2026 after federal and provincial income tax, CPP or QPP, EI and QPIP, worked out with CRA’s payroll formulas by the same engine that produces Swift Paystubs Canadian pay stubs.
Take-home pay · Pay period 20 of 26
$1,820.77
About a year (x 26)
$47,340.02
| Line | This payday | A year |
|---|---|---|
| Gross pay | $2,307.69 | $59,999.94 |
| Federal income tax | −$205.32 | −$5,338.32 |
| Ontario income taxON | −$114.68 | −$2,981.68 |
| CPP contributions | −$129.30 | −$3,361.80 |
| EI premiums | −$37.62 | −$978.12 |
| Net pay | $1,820.77 | $47,340.02 |
| Employer CPP | $129.30 | $3,361.80 |
| Employer EI | $52.67 | $1,369.42 |
Tax year 2026, pay date 2026-10-07. Employer contributions are shown for information and are not deducted.
- CPP and EI are worked out as if you had the same pay in every earlier pay period of the year, so they stop at the yearly maximum where they would.
- Leave the TD1 claims empty to use the basic personal amounts, as payroll does when no TD1 is filed.
- The yearly figures multiply one pay period by the number of paydays in a year.
Deductions on a Canadian pay stub in 2026
These are the deductions an employer withholds from pay in 2026, with the rates the calculator and the example on this page use.
- Federal income tax
- Withheld with CRA’s payroll formulas, at rates from 14% to 33% on annualized pay. The employee’s TD1 claim, or the basic personal amount of up to $16,452 when none is filed, reduces the tax. Employees in Quebec get a 16.5% abatement because Quebec collects its own income tax. Source
- Provincial or territorial income tax
- Each province and territory has its own brackets and basic personal amount, withheld alongside federal tax. In Quebec, Revenu Québec’s own formulas apply instead. Source
- Canada Pension Plan (CPP)
- 5.95% of pensionable earnings above the $3,500 yearly basic exemption, up to the maximum pensionable earnings of $74,600: at most $4,230.45 for the year. CPP2 adds 4% on earnings between $74,600 and $85,000, at most $416. Source
- Employment Insurance (EI)
- 1.63% of insurable earnings up to $68,900: at most $1,123.07 for the year. The employer pays 1.4 times the employee’s premium. Source
- Quebec: QPP, QPIP and reduced EI
- In Quebec the Quebec Pension Plan replaces CPP at 6.3% (at most $4,479.30), the Quebec Parental Insurance Plan takes 0.43% of earnings up to $103,000, and EI is lower at 1.3% because QPIP pays parental benefits. Source
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Rates checked against CRA’s T4127 Payroll Deductions Formulas and Revenu Québec’s TP-1015.F-V for 2026. Swift Paystubs creates documents from the details entered and does not give tax or legal advice. A pay stub must reflect pay actually made.