Q.W.Page Associates

Serving accounting software users
worldwide for more than 25 years

Payroll Taxes - Canada

 
2013
2012
2011
2010
2009
2008
CPP Basic Exemption
3,500
CPP Contribution Rate
4.95%
CPP/QPP Maximum Pensionable Earnings
51,100
50,100
48,300
47,200
46,300
44,900
CPP Maximum Deduction
2,356.20
2,306.70
2,217.60
2,163.15
2,118.60
2,049.30
EI Premium Rate
1.88%
1.83%
1.78%
1.73%
EI Maximum Insurable Earnings
47,400
45,900
44,200
43,200
42,300
41,100
EI Maximum Premium
891.12
839.97
786.76
747.36
731.79
711.03
RPP/RRSP Limit
23,820
22,970
22,450
22,000
21,000
20,000
Quebec
QPP Premium Rate
5.100%
5.025%
4.95%
QPP Maximum Premium
2,427.60
2,341.65
2,217.60
2,163.15
2,118.60
2,049.30
EI Premium Rate
1.52%
1.47%
1.41%
1.36%
1.38%
1.39%
EI Maximum Premium
720.48
674.73
623.22
587.52
583.74
571.29
Employee QPIP Premium Rate
0.559%
0.537%
0.506%
0.484%
0.450%
Employee QPIP Maximum Insurable Earnings
67,500
66,000
64,000
62,500
62,000
60,500
Employee QPIP Maximum Premium
377.33
368.94
343.68
316.25
300.08
272.25
Employer QPIP Premium Rate
0.782%
0.752%
0.708%
0.677%
0.630%
Employer QPIP Maximum Premium
(per employee)
527.85
516.12
481.28
442.50
419.74
381.15

Payroll Taxes - USA

 
2013
2012
2011
Jul-Dec
2011
Jan-Jun
2010
2009
2008
2007
FICA Maximum Wage Base
113,700
110,100
106,800
102,000
97,500
FICA Tax Rate
6.2% Social Security
1.45% Medicare
4.2% employee Social Security
6.2% employer Social Security
1.45% Medicare
6.2% employee Social Security
6.2% employer Social Security
1.45% Medicare
FICA Maximum Tax
7,049.40
4,624.20
4,485.60
6,621.60
6,324.00
6,045.00
FUTA Taxable Wage Base
7,000
FUTA Tax Rate
6.0%
6.2%
FUTA Maximum Credit
5.4%
Minimum FUTA Deposit Rate
0.6%
0.8%
US Withholding Allowance
3,900
3,800
3,700
3,650
3,500
3,400
CA SDI Miximum
100,880
95,585
93,316
90,669
86,698
83,389
CA SDI Rate
1.0%
1.2%
1.1%
0.8%

Sales Taxes - Canada

 
from
Jan 2011 to
Jul 2010 to
Jan 2008 to
Jul 2006 to
Apr 1997 to
 
Jan   2012
Dec 31, 2011
Dec 31, 2010
Jun 30, 2010
Dec 31, 2007
Jun 30, 2006
 
HST
GST
PST
HST
GST
PST
HST
GST
PST
HST
GST
PST
HST
GST
PST
HST
GST
PST
Alberta
 
5%
 
 
5%
 
 
5%
 
 
5%
 
 
6%
 
 
7%
 
British Columbia
12%
12%
12%
5%
7%
6%
7%
7%
7%
Manitoba
5%
7%
5%
7%
5%
7%
5%
7%
6%
7%
7%
7%
New Brunswick
13%
13%
13%
13%
14%
15%
Newfoundland
13%
13%
13%
13%
14%
15%
Nova Scotia
13%
13%
13%
13%
14%
15%
Ontario
13%
13%
13%
5%
8%
6%
8%
7%
8%
Price Edward Island *
5%
10%
5%
10%
5%
10%
5%
10%
6%
10%
7%
10%
Quebec **
5%
9.5%
5%
8.5%
5%
7.5%
5%
7.5%
6%
7.5%
7%
7.5%
Saskatchewan
5%
5%
5%
5%
5%
5%
5%
5%
6%
5%
7%
5%
Northwest Territories
 
5%
 
 
5%
 
 
5%
 
 
5%
 
 
6%
 
 
7%
 
Nunavut
 
5%
 
 
5%
 
 
5%
 
 
5%
 
 
6%
 
 
7%
 
Yukon
 
5%
 
 
5%
 
 
5%
 
 
5%
 
 
6%
 
 
7%
 

*  Note: in Prince Edward Island and Quebec the PST is Compounded on top of the GST .
** Note: in Quebec, TVH is the HST, TPS is the GST, and TVQ is the PST/QST.