Renting a home
Landlords commonly ask for recent pay stubs, often with a letter from the employer, to check that the rent is affordable.
Canada, 2026 payroll rules
Canada Pay Stub Generator
Pay stubs for small employers, with federal and provincial income tax, CPP or QPP, EI and QPIP worked out by CRA’s 2026 payroll formulas for all 13 provinces and territories, Quebec included.
Create a Canadian pay stub
Work out take-home pay with the calculator$16.99 per pay stub, down to $11.99 each for 6 or more.
Live preview before you pay. PDF emailed within minutes. No account needed.
Example
Pay stub
Ontario
2026
PeriodPay period 20 of 26Tax year2026
- Salary
- $2,307.69
- Federal income tax
- −$205.32
- Ontario income tax
- −$114.68
- CPP contributions
- −$129.30
- EI premiums
- −$37.62
Net pay$1,820.77
Employer contributions, not deducted: $181.97
What a Canadian pay stub must show
Each province and territory sets the content of a pay stub in its employment standards law, so the list depends on where the employee works. Federally regulated employers, such as banks, airlines and telecoms, follow the Canada Labour Code instead.
Expected on every Canadian pay stub
No jurisdiction requires these, but Canadian pay stubs carry them and they reconcile to the T4 (and the RL-1 in Quebec) at the end of the year.
Year-to-date earnings, tax, CPP/QPP, EI and QPIP
Pay date
Business Number / payroll account (RP)
Social Insurance Number (masked)
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
Income tax brackets in 2026
Brackets apply to annual taxable income. Payroll annualizes each paycheque, applies the brackets and credits, then divides by the number of pay periods.
Federal
Source| Taxable income | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Example: a $60,000 salary paid every two weeks in Ontario
Calculated by the Swift Paystubs Canada engine for a pay date in 2026: no TD1 filed (basic personal amounts), no pension plan or union dues, the same pay in every earlier pay period of the year. Your own figures depend on your TD1 claims and deductions.
Ontario
Pay period 20 of 26
| Gross pay | $2,307.69 |
|---|---|
| Federal income tax | −$205.32 |
| Ontario income tax | −$114.68 |
| CPP contributions | −$129.30 |
| EI premiums | −$37.62 |
| Net pay | $1,820.77 |
| Employer CPP | $129.30 |
| Employer EI | $52.67 |
Pay stubs by province and territory
Income tax and pay stub law differ in each of the 13 jurisdictions. Each page lists what a pay stub must show there, the provincial tax brackets and a worked example.
- AlbertaIncome tax 8% to 15%
- British ColumbiaIncome tax 6.14% to 20.5%*
- ManitobaIncome tax 10.8% to 17.4%
- New BrunswickIncome tax 9.4% to 19.5%
- Newfoundland and LabradorIncome tax 8.7% to 21.8%
- Nova ScotiaIncome tax 8.79% to 21%
- Northwest TerritoriesIncome tax 5.9% to 14.05%
- NunavutIncome tax 4% to 11.5%
- OntarioIncome tax 5.05% to 13.16%
- Prince Edward IslandIncome tax 9.5% to 21%*
- QuebecIncome tax 14% to 25.75%
- SaskatchewanIncome tax 10.5% to 14.5%
- YukonIncome tax 6.4% to 15%
* Withholding rates for the rest of the year after a mid-year change, which CRA prorates. They are not the rates on the year’s tax return.
Who asks for a pay stub
Mortgages and loans
Lenders ask for recent pay stubs and an employment letter, and may also ask for T4 slips or a Notice of Assessment from CRA.
Checking your own pay
A pay stub is how an employee checks that hours, rates, vacation pay and deductions are right. Employment standards offices use it when they look into a complaint about pay.
Self-employed
Self-employed people do not get pay stubs. Their income is shown by their tax return and CRA’s Notice of Assessment. An owner who pays themselves a salary through their own corporation is an employee of it and gets pay stubs like any other employee.
Canadian pay stub questions
Is my employer required to give me a pay stub?
Yes. Every province and territory requires an employer to give a written statement of earnings with each pay, and so does the Canada Labour Code for federally regulated employers. Several allow it to be electronic.
What comes off a Canadian paycheque?
Federal and provincial income tax, CPP (QPP in Quebec) and EI, plus QPIP in Quebec. Anything else, such as a registered pension plan, RRSP contributions, benefits or union dues, depends on the employer and the employee’s choices.
What is CPP2?
A second, additional CPP contribution on earnings between the first ceiling of $74,600 and the second ceiling of $85,000, at 4% for the employee and the same for the employer. It shows on the stub as its own line once pay passes the first ceiling.
What is a TD1 and how does it change my pay stub?
The TD1 forms are where an employee claims personal tax credits, federally and for their province. Larger claims mean less tax withheld. With no TD1, payroll uses the basic personal amounts.
Does a pay stub have to show year-to-date totals?
No statute requires them, but almost every Canadian pay stub shows them from January 1, and lenders look for them. The year-end totals should match the employee’s T4.
Why do CPP and EI stop partway through the year?
Both have a yearly maximum. Once an employee has paid $4,230.45 of CPP or $1,123.07 of EI in the year, nothing more is deducted until January 1.
How do I create a Canadian pay stub with Swift Paystubs?
Choose a template, enter the employer, the employee, the pay and the TD1 claims, and check the live preview. The calculations cover 2025 and 2026 for all 13 provinces and territories and are checked against CRA’s Payroll Deductions Online Calculator. After checkout the PDF is emailed to you within minutes.
Create a Canadian pay stub now
Fill in the employer, the employee and the pay, check every figure in the live preview, and pay by card. The PDF is emailed within minutes, in English or French.
Create a Canadian pay stub
Open the calculator $16.99 per pay stub, down to $11.99 each for 6 or more.
Live preview before you pay. PDF emailed within minutes. No account needed.
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. Checked 2026-10-06.