Employer Remittance Calculator
Canadian employers must send the Canada Revenue Agency a payroll remittance every pay period: the income tax withheld from employees, plus the employer share of Canada Pension Plan contributions and Employment Insurance premiums. Enter gross wages, the tax withheld and the CPP and EI employer rates, and this calculator returns the employer CPP, the employer EI and the total for that portion of the remittance. The rates are yours to enter on purpose, so the tool stays correct as CRA rates change. One limit is stated up front and repeated below: the full CRA payment also includes the employee CPP and EI deductions, which you add from your payroll records.
Quick Answer
On gross wages of $3,000 with $450 of income tax withheld, a 5.95% CPP rate and a 2.282% EI rate, employer CPP is $178.50, employer EI is $68.46, and the total remittance due on this portion is $696.96. Add the employee CPP and EI deductions from your payroll records to reach the full amount the CRA expects.
Key takeaways
- The employer matches CPP dollar for dollar and pays 1.4 times the employee EI premium. Those two shares are the employer’s own cost on top of wages.
- This tool totals the employer shares plus withheld tax only. The employee deductions ride in the same CRA payment and must be added for the filing figure.
- Due dates depend on your remitter type, and late penalties start at 3% with no grace period.
- Rates change yearly. Enter the current CRA rates and this estimate stays current with them.
How the remittance formula works
Each component is shown separately so you can see exactly what makes up the payment:
- Employer CPP contribution = gross wages × CPP rate ÷ 100. The employer matches the employee CPP deduction dollar for dollar, so the rate you enter is the same 5.95% the employee pays, outside Quebec, where the QPP applies instead.
- Employer EI contribution = gross wages × EI rate ÷ 100. Enter the employer EI rate, which is 1.4 times the employee EI rate.
- Total remittance due = income tax withheld + employer CPP + employer EI. This is the employer-share portion of the payment plus the tax taken off employee paycheques.
Employer EI = Gross wages × EI rate ÷ 100
Total due (this tool) = Tax withheld + Employer CPP + Employer EI
One honest limitation, stated plainly: this total covers the employer CPP and EI shares plus the withheld income tax. The full CRA remittance also includes the employee CPP and EI deductions that come off paycheques, which the CRA Payroll Deductions Online Calculator computes per employee. For the complete filing amount, add those employee deductions from your payroll records to this tool’s total. The withheld tax itself is an input here, not an output, because it depends on each employee’s TD1 claims, province and pay frequency.
Worked example: a $3,000 pay period
Enter gross wages of 3,000, income tax withheld of 450, a CPP rate of 5.95 and an EI rate of 2.282, the values pre-filled in the calculator:
| Check (gross / tax / CPP% / EI%) | Employer CPP | Employer EI | Total due |
|---|---|---|---|
| $3,000 / $450 / 5.95 / 2.282 | $178.50 | $68.46 | $696.96 |
| $10,000 / $1,800 / 5.95 / 2.282 | $595.00 | $228.20 | $2,623.20 |
| $5,250.75 / $812.40 / 5.95 / 2.282 | $312.42 | $119.82 | $1,244.64 |
Each row is a real run of this calculator at the current 2026 employer EI rate of 2.282%, which follows from the 1.63% employee rate (1.63% × 1.4 = 2.282%). The first row is the worked example above. At the 2025 employer rate of 2.296% that first row would total $697.38, and at the legacy 2.212% rate carried in the original example it totalled $694.86, so the rate alone moves a $3,000 pay period by $0.42 from 2025 and by $2.10 from the legacy figure.
CRA rates to use
- CPP: the base employer rate matches the employee rate at 5.95% on pensionable earnings above the $3,500 annual basic exemption, up to the year’s maximum pensionable earnings. A second tier, CPP2, at 4% applies on earnings between the first and second ceilings for higher earners. If part of a pay period falls in the CPP2 band, that slice carries the extra 4% for both employee and employer; this tool applies one blended rate, so use a weighted rate or run the CPP2 slice separately for high earners.
- EI: the employer pays 1.4 times the employee premium, on insurable earnings up to the year’s maximum. With the 2025 employee rate of 1.64% outside Quebec, the employer rate was 2.296%. For 2026 the employee rate is 1.63%, so the employer rate is 2.282%. Quebec employers pay a lower EI rate because the Quebec Parental Insurance Plan covers parental leave separately.
- Income tax withheld: this comes from the CRA payroll tables or the PDOC, based on each employee’s TD1 claims, province and pay frequency. Withholding design differs by country: the ADP Texas paycheck calculator shows the U.S. version of the same paycheque mechanics, and the bonus take-home pay calculator handles lump-sum withholding cases.
- Ceilings matter: CPP and EI stop at their annual maximums. Late in the year, an employee who has hit a ceiling contributes nothing more on that line, and neither does the employer. A single-rate estimate like this one assumes the period’s wages are fully pensionable and insurable, which is the right assumption early in the year and one to check near the ceilings.
When the remittance is due
The CRA assigns a remitter type based on your average monthly withholding amount, and the due date depends on it:
| Remitter type | Threshold | Due date |
|---|---|---|
| New employer | First year | 15th of the month following the pay period |
| Quarterly remitter | Small payroll, clean compliance history | 15th of the month after the quarter ends |
| Regular remitter | Average monthly withholding under $25,000 | 15th of the following month |
| Accelerated threshold 1 | $25,000 to $99,999 | Twice a month, shortly after the 15th and after month end |
| Accelerated threshold 2 | $100,000 or more | Within 3 business days of each pay date |
Cash planning around these dates is part of the employer’s real cost of payroll: the employer CPP and EI shares calculated here are also two of the lines that make up the total cost of an employee, which the employer burden calculator prices from the salary side, and the cost per employee calculator spreads across your headcount.
Penalties for remitting late
CRA late-remittance penalties are steep because these amounts are trust funds held on the CRA’s behalf, and there is no grace period:
| Days late | Penalty |
|---|---|
| 1 to 3 days | 3% |
| 4 to 5 days | 5% |
| 6 to 7 days | 7% |
| More than 7 days | 10% |
| Repeat failures | Up to 20% |
On the $696.96 worked example, even the smallest band costs about $20.91, and a repeat failure at 20% costs $139.39, for nothing but a missed date. Setting the remittance aside on payday, rather than at the due date, is the habit that keeps this table theoretical.
What other remittance tools miss
- The CRA PDOC is the official source and generates a full employer remittance summary, but it requires a complete per-employee payroll setup. There is no instant estimator for a quick period total.
- Full payroll calculators (tax-services.ca, PayNorth, Wagepoint guides) compute per-employee deductions with provinces, ceilings and year-to-date tracking. Accurate and heavy: the right choice for running payroll, the wrong weight for checking one period’s employer share in seconds.
- Remittance guides (CadanaPay and accounting blogs) explain remitter types, due dates and current rates thoroughly, but compute nothing.
- The gap this page fills: a four-input estimate of employer CPP, employer EI and the tax-inclusive total, paired with the remitter schedule, the penalty table, and the honest note about adding employee deductions for the final filing number.
Disclaimer: This calculator provides an estimate for planning purposes and is not tax advice. CRA rates, ceilings and remitter rules change yearly. Confirm the final remittance with the CRA Payroll Deductions Online Calculator or a qualified payroll professional before filing.
Frequently Asked Questions
It is the payment an employer sends to the CRA covering everything withheld or contributed on payroll: employee income tax deducted from paycheques, employee and employer CPP contributions, and employee and employer EI premiums. This tool estimates the employer-share plus withheld-tax portion.
The tool’s total is the income tax withheld from employees plus the employer’s CPP and EI contributions. The complete CRA payment also includes the employee-side CPP and EI deductions, which you add from your payroll records.
That is the CRA rule: employers pay 1.4 times whatever EI premium the employee pays. If the employee rate was 1.64%, as in 2025, the employer rate was 2.296%; for 2026 the employee rate is 1.63%, so the employer rate is 2.282%. Enter the employer rate in the tool, or multiply the employee rate by 1.4 first.
It depends on your remitter type. Most small employers are regular remitters and pay by the 15th of the following month. New employers use the same date; larger payrolls remit twice monthly or within days of each pay date.
The CRA charges 3% for 1 to 3 days late, 5% for 4 to 5 days, 7% for 6 to 7 days, and 10% beyond that, rising to 20% for repeat failures. Unlike income tax, there is no grace period because these amounts are held in trust.
Not directly. Quebec uses QPP instead of CPP and adds the Quebec Parental Insurance Plan premium, with different rates and a lower EI rate. Use the CRA PDOC for Quebec payroll figures.
CPP2 is the second CPP tier: an additional 4% contribution, matched by the employer, on earnings between the first and second annual ceilings. This tool applies the single CPP rate you enter, so for earners in the CPP2 band, enter a blended rate or calculate that slice separately at the extra 4%.
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References
- Canada Revenue Agency. Payroll Deductions Online Calculator (PDOC). Accessed October 21, 2026.
- Canada Revenue Agency. CPP contribution rates, maximums and exemptions. Accessed October 21, 2026.
- Canada Revenue Agency. EI premium rates and maximums. Accessed October 21, 2026.
- Canada Revenue Agency. Remitting payroll deductions: due dates by remitter type. Accessed October 21, 2026.