Ontario surtax and Health Premium
Ontario adds a surtax of 20% of Ontario tax above $5,818 and a further 36% above $7,446, and an Ontario Health Premium of up to $900 a year, both withheld with provincial tax.
SourceOntario
Ontario Pay Stub Generator
Ontario sets what a pay stub must show and its own income tax brackets, from 5.05% to 13.16%. CPP, EI and federal tax are the same across Canada outside Quebec.
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.
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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 is different in Ontario
Vacation pay shown separately
Where vacation pay is paid with each paycheque, Ontario requires the stub to show it separately (Employment Standards Act, 2000 s.36(3)).
SourcePay stub law
The content of a pay stub in Ontario is set by Ontario Employment Standards Act, 2000, s.12 and s.36(3). The full list is below.
Provincial income tax
Ontario withholds income tax at 5.05% to 13.16%, with a basic personal amount of $12,989 when no provincial TD1 is filed.
SourceWhat a pay stub must show in Ontario
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.
Required by law
Wage rate, if there is one
How the gross amount was calculated (unless provided another way)
Each deduction and its amount
The purpose of each deduction
Any room or board deemed paid (s.23(2))
Vacation pay paid with each pay, shown separately (s.36(3))
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.
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 in other provinces and territories
- 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%
- 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.
Canadian pay stubsWho asks for a pay stub
Renting a home
Landlords commonly ask for recent pay stubs, often with a letter from the employer, to check that the rent is affordable.
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.
Ontario questions
What must a pay stub show in Ontario?
Under Ontario Employment Standards Act, 2000, s.12 and s.36(3): pay period, wage rate, if there is one, gross pay, how the gross amount was calculated (unless provided another way), each deduction and its amount, the purpose of each deduction, any room or board deemed paid (s.23(2)), net pay and vacation pay paid with each pay, shown separately (s.36(3)).
How much income tax is taken from a paycheque in Ontario?
Federal tax at 14% to 33% plus Ontario tax at 5.05% to 13.16%, worked out on annualized pay after the basic personal amounts and the CPP and EI credits. The example on this page shows one paycheque.
Do federally regulated employers in Ontario follow these rules?
No. Banks, airlines, telecoms and other federally regulated employers follow the Canada Labour Code s.254 wherever the employee works.
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Create a Canadian pay stub
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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. Checked 2026-10-06.