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Abreast of the changes. On top of the rules. Ahead of the curve. With more than 40,000 payroll practitioners reached through membership, the Canadian Payroll Association has everything needed to stay current, compliant and connected.

 

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Our most valued member service, the Payroll InfoLineTM gives you fast, accurate answers to your most complex payroll questions. This is just one of many reasons to join us.

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2022 Legislative Compliance Rate Sheet

As the authoritative source on Canadian payroll compliance, the Canadian Payroll Association (CPA) is pleased to provide members with the 2022 Legislative Compliance Rate Sheet. The information in this valuable resource is essential for employers to remain compliant with:

  • Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) rates and maximums
  • Employment Insurance (EI) and Quebec Parental Insurance Plan (QPIP) rates and maximums
  • Pension Adjustment (PA), RRSP and TFSA limits
  • Federal and provincial TD1 and Quebec TP-1015.3-V personal tax credit amounts
  • Workers’ compensation filing deadlines and maximum assessable earnings

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Payroll and COVID-19

In these uncertain times, accurate and timely payroll is more important than ever. To help you manage, the Canadian Payroll Association has developed a comprehensive Q&A document related to the impacts of COVID-19 on payroll compliance. Topics include completing the ROE, Layoffs and EI Benefits.

This document will be updated as required.

Click here to download the Q&A document.

Payment on Filing Eligibility Checklist

To help employers and payroll professionals determine their eligibility for the Payment on Filing initiative, the Canadian Payroll Association has developed this checklist. 

Click here to download the checklist

Want to get payroll certified?

Payroll Compliance Practitioner and Certified Payroll Manager courses start monthly. Study online or in-class. Your choice. Already know payroll? Take the challenge exam.

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Webinars while you work

See our lineup of 2020 webinar topics: conditions of employment, workers’ compensation, vacations, garnishments and more. Watch live or on demand.

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Dynamic formula component of the Federal Basic Personal Amount no longer mandatory

Following repeated discussions between the Canadian Payroll Association, the Canada Revenue Agency (CRA) and the office of the Minister of National Revenue, the dynamic formula component of the Federal Basic Personal Amount is no longer mandatory. To offset any variances, individuals with income from all sources exceeding $155,625 in 2022 may request additional tax be withheld by completing a TD1 form. Employers who have already implemented the dynamic formula may continue to use it.

Prior to this announcement, CRA had provided administrative relief related to the timing of the implementation of the changes to the Federal Basic Personal Amount. Since the dynamic formula component was overly complex, and since the actual at-source income tax variances for a very small minority of high income employees do not represent a significant monetary impact per pay period, the Canadian Payroll Association recommended to the government that employers consider not implementing these changes until legislation received Royal Assent and after the CRA conducted a thorough review of administrative requirements.

Ever since a variable exemption amount was introduced for Nova Scotia, and later also adopted in the Yukon, the Canadian Payroll Association has been insistent that a variable or dynamic formula represented a significant administrative burden to employers. The Association is pleased that the government has heeded this council and that the CRA has extended this administrative relief to the Nova Scotia and Yukon basic personal amounts.

 

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