Payroll Deductions Tables 2026 (Canada)
Ready-reckoner tables of 2026 CPP contributions, EI premiums, and combined federal + Ontario income tax by weekly and biweekly gross pay — computed with the same rates CRA's T4032 Payroll Deductions Tables are built on. T4032 is what employers use to withhold the right amounts when running payroll manually; employees can use the same tables to check a paycheque.
Need your exact paycheque, not a table band?
The interactive calculators handle any pay amount, all 13 provinces, every pay frequency, and TD1 extras — with year-to-date CPP/EI tracking.
Weekly payroll deductions 2026 — Ontario
Deductions per weekly pay period (52 pay periods a year), claim code 1 — basic personal amounts only. CPP includes the CPP2 second tier where the annualized salary exceeds the $74,600 YMPE (weekly gross above about $1,435).
| Weekly gross | CPP | EI | Income tax (fed + ON) | Net pay |
|---|---|---|---|---|
| $600 | $31.70 | $9.78 | $63.17 | $495.35 |
| $800 | $43.60 | $13.04 | $104.15 | $639.21 |
| $1,000 | $55.50 | $16.30 | $145.13 | $783.07 |
| $1,200 | $67.40 | $19.56 | $194.78 | $918.26 |
| $1,400 | $79.30 | $21.60 | $256.97 | $1,042.13 |
| $1,600 | $87.97 | $21.60 | $316.27 | $1,174.16 |
| $1,800 | $89.35 | $21.60 | $375.57 | $1,313.48 |
| $2,000 | $89.35 | $21.60 | $438.07 | $1,450.98 |
| $2,200 | $89.35 | $21.60 | $506.10 | $1,582.95 |
| $2,400 | $89.35 | $21.60 | $590.12 | $1,698.93 |
| $2,600 | $89.35 | $21.60 | $676.94 | $1,812.11 |
| $2,800 | $89.35 | $21.60 | $763.76 | $1,925.29 |
| $3,000 | $89.35 | $21.60 | $852.38 | $2,036.67 |
EI flattens at $21.60 once weekly gross passes about $1,325 — the $68,900 Maximum Insurable Earnings spread over 52 weeks.
Biweekly payroll deductions 2026 — Ontario
The same salary band paid every two weeks (26 pay periods a year). A $1,200 biweekly paycheque is the same annual salary as $600 weekly, so the deductions are almost exactly double the matching weekly row.
| Biweekly gross | CPP | EI | Income tax (fed + ON) | Net pay |
|---|---|---|---|---|
| $1,200 | $63.39 | $19.56 | $126.32 | $990.73 |
| $1,600 | $87.19 | $26.08 | $208.29 | $1,278.44 |
| $2,000 | $110.99 | $32.60 | $290.26 | $1,566.15 |
| $2,400 | $134.79 | $39.12 | $389.57 | $1,836.52 |
| $2,800 | $158.59 | $43.20 | $513.94 | $2,084.27 |
| $3,200 | $175.94 | $43.20 | $632.54 | $2,348.32 |
| $3,600 | $178.71 | $43.20 | $751.14 | $2,626.95 |
| $4,000 | $178.71 | $43.20 | $876.15 | $2,901.94 |
| $4,400 | $178.71 | $43.20 | $1,012.21 | $3,165.88 |
| $4,800 | $178.71 | $43.20 | $1,180.25 | $3,397.84 |
| $5,200 | $178.71 | $43.20 | $1,353.89 | $3,624.20 |
| $5,600 | $178.71 | $43.20 | $1,527.52 | $3,850.57 |
| $6,000 | $178.71 | $43.20 | $1,704.76 | $4,073.33 |
How these tables are computed — and where they differ from CRA's T4032
Annualize, then divide back: each gross amount is multiplied out to a full year (×52 weekly, ×26 biweekly). The engines then compute full-year CPP — 5.95% on pensionable earnings between the $3,500 basic exemption and the $74,600 YMPE, plus the 4.00% CPP2 second tier between the YMPE and the $85,000 YAMPE — full-year EI at 1.63% on insurable earnings up to $68,900, and full-year federal + Ontario income tax (including the Ontario surtax and health premium, which CRA's T4032-ON also folds into the provincial deduction). Every annual figure is then divided back to the pay period.
Claim code 1 assumed: the income tax column applies only the federal basic personal amount ($16,452 maximum in 2026) and the Ontario basic personal amount ($12,989) — the same assumption as claim code 1 in the official tables. If your TD1 claims more (spouse, disability, tuition), your actual withholding will be lower. CRA's published tables also group income into claim-code ranges, so official figures can differ from these exact computations by a few dollars.
Ceiling handling: where an annualized salary is above the CPP YAMPE or the EI Maximum Insurable Earnings, these tables spread the annual maximum evenly across every pay period. A real payroll run instead deducts at the full rate from January until the maximum is reached, then stops — so early-year paycheques are lower and late-year paycheques higher than the row shown, with the same annual total.
Quebec differs: Quebec paycheques replace CPP with QPP (6.30% first-tier rate in 2026), use a reduced 1.30% EI rate, and add a separate QPIP premium. Use the Quebec payroll calculator instead of these Ontario tables.
Frequently asked questions
What are the T4032 Payroll Deductions Tables?
T4032 is the CRA publication employers use to look up how much CPP, EI, and federal + provincial income tax to withhold from each paycheque when they run payroll by hand instead of with software. It is published per province (T4032-ON for Ontario) and per pay frequency — weekly, biweekly, semi-monthly, and monthly. The tables on this page are computed with the same 2026 rates and brackets to give employers and employees a quick way to sanity-check a paycheque.
How were the numbers in these tables calculated?
Each row annualizes the gross pay (×52 for weekly, ×26 for biweekly), computes full-year CPP (5.95% between the $3,500 exemption and the $74,600 YMPE, plus 4.00% CPP2 up to the $85,000 YAMPE), EI (1.63% up to $68,900), and federal + Ontario income tax with only the basic personal amounts applied, then divides everything back to the pay period.
Why do these figures differ slightly from the official CRA tables?
Three reasons. CRA's T4032 groups pay into claim-code income ranges and publishes one deduction per range, while this page computes each amount exactly. Our income tax column assumes claim code 1 — the federal basic personal amount ($16,452 maximum in 2026) and the Ontario amount ($12,989) only — so extra TD1 credits will lower your actual withholding. And where an annualized salary exceeds the CPP or EI ceiling, this table spreads the annual maximum evenly across all pay periods, whereas real payroll deducts at the full rate until the maximum is hit mid-year and then stops.
Do these tables include the CPP2 second ceiling?
Yes. The engine models both CPP tiers: rows with weekly gross above about $1,435 (an annualized salary above the $74,600 YMPE) include the second CPP contribution of 4.00% on earnings between the YMPE and the $85,000 YAMPE. Quebec is different again — QPP at 6.30% instead of CPP, a reduced 1.30% EI rate, and a separate QPIP premium — so use the Quebec payroll calculator for Quebec paycheques.
Related calculators
Payroll Deductions Calculator
Full per-pay breakdown of CPP, EI, and income tax with YTD tracking.
CPP & EI Calculator
Annual CPP contributions and EI premiums for any income.
Take-Home Pay Calculator
Annual, monthly, weekly, and hourly net pay for all 13 provinces.
CPP & EI Maximums 2026
YMPE, CPP2/YAMPE, and EI ceilings for 2026 vs 2025.
Employer Payroll Cost Calculator
The employer side: CPP match, 1.4× EI, and total cost of hiring.
Quebec Payroll Calculator
QPP, QPIP, and the reduced Quebec EI rate on a Quebec paycheque.
Sources
Computed for the 2026 calendar year from CRA rates. Ontario tables assume claim code 1 (basic personal amounts only); actual withholding varies with your TD1 claims and year-to-date maximums.