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Canadian payroll is provincially governed — each province has its own ESA, payroll tax, and workers' comp regime. Rippling applies province-specific rules automatically so your Canadian entity stays CRA and ESA compliant.
Canadian payroll operates through two layers: federal (CRA) and provincial. The CRA administers CPP, EI, and federal income tax uniformly. Provincial income tax, health levies (Ontario EHT, BC EHT, Quebec HSF), and workers' compensation (WSIB, WCB) vary by province. Quebec operates a fully separate regime: QPP replaces CPP, QPIP adds parental insurance, and Revenu Québec administers provincial tax alongside the CRA.
T4 slips are due by February 28. ROE filings must be submitted within 5 calendar days of any earnings interruption. Rippling automates both across all provinces.
Rippling's Canadian payroll module provides:
| Contribution | Rate (2024) | Notes |
|---|---|---|
| CPP | 5.95% | On earnings $3,500–$68,500. CPP2: 4% on $68,501–$73,200. |
| EI | 2.212% | 1.4× employee rate. Quebec: lower EI (QPIP applies). |
| Ontario EHT | Up to 1.95% | Above $1M Ontario payroll. |
| BC EHT | Up to 1.95% | Above $500K BC payroll. |
| Quebec HSF | 1.25%–4.26% | On total Quebec payroll. |
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| Contribution | Rate (2024) | Notes |
|---|---|---|
| CPP | 5.95% | Same YMPE range. CPP2: 4% on second ceiling. |
| EI | 1.66% | Up to $63,200 insurable earnings. Quebec: 1.32%. |
| Federal Income Tax | 15%–33% | Per TD1 declaration and federal brackets. |
| Provincial Income Tax | Varies | Per provincial TD1/TP-1015. Applied by Rippling per work province. |
| Federal Band | Taxable Income | Rate |
|---|---|---|
| 1 | Up to $55,867 | 15% |
| 2 | $55,868–$111,733 | 20.5% |
| 3 | $111,734–$154,906 | 26% |
| 4 | $154,907–$220,000 | 29% |
| 5 | Over $220,000 | 33% |
Combined federal + provincial top rates: Ontario 53.53%, BC 53.5%, Alberta 48%, Quebec 53.31%. Rippling applies the correct combined rate per work province and TD1 declarations.
Final pay includes all vacation pay accruals and earned wages. ROE within 5 days. Ontario: separate severance pay (1 week/year for 5+ years at $2.5M+ payroll companies). Common law notice typically exceeds ESA minimums significantly. Rippling calculates final pay including vacation and ESA minimums per province.
Statutory: CPP, EI, provincial WCB/WSIB, statutory ESA entitlements.
Market standard: Employer-paid extended health, dental, vision, life, STD/LTD. RRSP matching (3–5%). Tech: equity, flexible work, 3+ weeks vacation.
The CRA RP (payroll deductions) account is used to remit CPP, EI, and federal income tax to the CRA. It must be registered before the first payroll run. Processing without it attracts 3–10% penalties on late amounts. Rippling assists with RP account registration as part of Canadian payroll setup.
The ROE (Record of Employment) is filed with Service Canada when an employee's earnings are interrupted. It must be filed within 5 calendar days of the interruption — late filing is a federal offence. Rippling generates and submits ROEs electronically on each offboarding event or leave initiation.
Quebec has QPP (not CPP), QPIP (separate parental insurance), and provincial tax administered by Revenu Québec. Employees complete TP-1015.3 instead of the standard provincial TD1. All payroll documents must be in French under Bill 96. RL-1 slips replace the T4 at the provincial level. Rippling's Quebec module handles all of these separately from other provinces.
Yes. Rippling's Canadian payroll covers all 13 provinces and territories, T4 and RL-1 e-filing, ROE generation, Quebec QPP/QPIP/Revenu Québec compliance, and provincial payroll tax monitoring. thePeopleStack is one of the most experienced Rippling partners for Canadian payroll configuration.
