Open navigation

2022 Source Deductions, Rates, and Payroll Changes

Below you’ll find all the 2022 rates for:

  • CPP and QPP

  • EI, Quebec EI, Reduced EI Rates, and QPIP

  • Worker's Compensation

  • Pensionable Adjustment Limits

  • Federal TD1 Amounts

  • Provincial TD1 Basic Amounts

  • Provincial Minimum Wage

  • 2022 Taxable Income Thresholds and Tax Rates

Canada Pension Plan and Québec Pension Plan

Your CPP and QPP rates can be found in CPP/QPP Groups on the Avanti Desktop.

 

CPP

QPP

Maximum pensionable earnings

$64,900

$64,900

Annual basic exemption

$3,500

$3,500

Contribution earnings

$61,400

$61,400

Contribution rate

5.7%

6.15%

Maximum employee contribution

$3499.80

$3,776.10

Maximum employer contribution

$3499.80

$3,776.10

Employment Insurance and Québec Parental Insurance Plan

Your EI and QPIP rates can be found in EI Groups and QPIP Groups on the Avanti Desktop.

 

Federal EI

Quebec EI

QPIP

Annual maximum insurable earnings

$60,300

$60,300

$88,000

Premium/contribution employee rate (%)

1.58

1.20

0.494

Premium/contribution employer rate (%)

2.212

1.68

0.692

Annual maximum employee premium

$952.74

$723.60

$434.72

Annual maximum employer premium

$1,333.84

$1,013.04

$608.96

EI Premium Reduction Rates

An employer providing a Short-Term Disability (STD) plan may qualify for a lower EI premium rate than the general rate of 1.4 times the employee’s premium rate. Get more information on rate setting.  

If you qualify, you must update the Reduced EI Employer factor(s) in Avanti yourself.

Reduced EI Premium Rates

*Only for employers who have qualifying short term disability plans.

2022 Reduced EI Premium Rates Multiple

Category 1

Category 2

Category 3

Category 4

1.257

1.172

1.172

1.151

ESDC Reduced EI Premium Rates for 2022 (within Québec)

*Only for employers who have qualifying short term disability plans for employees in Québec.

2022 Reduced EI Premium Rates Multiple (within Québec)

Category 1

Category 2

Category 3

Category 4

1.211

1.100

1.100

1.072

Worker's Compensation

Worker’s Compensation for WCB, WSIB, and CSST can be found in Worker’s Comp Groups on the Avanti Desktop. Be sure to update Avanti with your 2022 rates and maximum assessable earnings once you’ve Initialized Employee Totals.

Province/Territory

Maximum Assessable Earnings

British Columbia

$108,400

Alberta

$98,700

Saskatchewan

$94,440

Manitoba

$150,000

Ontario

$100,422

Quebec

$88,000 

New Brunswick

$69,200

Nova Scotia

$69,000

Prince Edward Island

$58,300

Newfoundland and Labrador

$69,005

Yukon

$94,320

Northwest Territories

$102,200

Nunavut

$102,200

Pension Adjustment Limits

Limit

Amount

Defined Contribution RPP's Money Purchase Annual Contribution limit

$30,780

Defined Benefit (DB) limit

$3,420

RRSP annual contribution limit

$29,210

Year's Maximum Pensionable Earnings limit

$64,900

DPSP annual contribution limit (1/2 of MP limit)

$15,390

TFSA limit

$6,000

2022 Federal TD1

Your employee’s Provincial TD1 values can be found on the Tax Factors tab of the Employee Profile.

Federal TD1 (form)

2022

2021

Basic personal*

$14,398*

$13,808

Child amount

$2,350

$2,295

Age amount

$7,898

$7,713

Pension income amount

$2,000

$2,000

Disability amount

$8,870

$8,662

Spouse or common-law partner amount

$14,398*

$13,808

Amount for eligible dependent

$14,398*

$13,808

Caregiver amount or infirm amount for dependent 18+

$7,525

$7,348

*If the employee's taxable income from all sources for the year will be $155,625 or less. Employees with an income greater than $155,625 can complete TD1-WS Worksheet to calculate their partial claim.

2022 Provincial Basic Personal Amounts

Your employee’s Provincial TD1 values can be found on the Tax Factors tab of the Employee Profile.

Province/Territory

2022

2021

Alberta (form)

$19,369

$19,369

British Columbia (form)

$11,302

$11,070

Manitoba (form)

$10,145

$9,936

New Brunswick (form)

$11,720*

$10,564

Newfoundland and Labrador (form)

$9,803

$9,536

Northwest Territories (form)

$15,609

$15,243

Nova Scotia (form)

$11,481**

$11,481

Nunavut (form)

$16,862

$16,467

Ontario (form)

$11,141

$10,880

Prince Edward Island (form)

$11,250

$10,500

Québec (EN) (FR)

$16,143

$15,728

Saskatchewan (form)

$16,615

$16,225

Yukon (form)

$14,398***

$13,808

*Starting in July, a prorated Basic Personal Amount of $12,623 applies, since employees in New Brunswick had a lower amount during the first six months of the year.

**If the employee's taxable income from all sources for the year will be $25,000 or less. Employees in Nova Scotia with an income greater than $25,000 can complete TD1NS-WS Worksheet to calculate their partial claim.

***If the employee's taxable income from all sources for the year will be $155,625 or less. Employees in Yukon with an income greater than $155,625 can complete TD1YT-WS Worksheet to calculate their partial claim.

Provincial Minimum Wages

You can review the minimum wage in Provincial Tax on the Avanti Desktop.

Jurisdiction

Rate

Effective Date

Federal

$15.55

April 1, 2022

Alberta

$15.00

June 26, 2019

BC

$15.20

June 1, 2021

Manitoba

$11.95

October 1, 2021

New Brunswick

$12.75

April 1, 2022

Newfoundland & Labrador

$13.20

April 1, 2022

Northwest Territories

$15.20

September 1, 2021

Nova Scotia

$13.35

April 1, 2022

Nunavut

$16.00

April 1, 2020

Ontario

$15.00

January 1, 2022

Prince Edward Island

$13.70

April 1, 2022

Québec

$14.25

May 1, 2022

Saskatchewan

$11.81

October 1, 2021

Yukon

$15.70

April 1, 2022

2022 Taxable Income Thresholds and Tax Rates

Once you’ve applied Avanti version 10.03, the following thresholds will automatically be applied for processing a pay with a 2022 payment date.

Federal

Alberta

Over

But Not Over

Rate

Over

But Not Over

Rate

0

50,197

15.0%

0

131,220

10%

50,197

100,392

20.5%

131,220

157,464

12%

100,392

155,625

26.0%

157,464

209,952

13%

155,625

221,708

29.0%

209,952

314,928

14%

221,708

Over

33.0%

314,928

Over

15%

Federal Indexing Factor for 2022 is 2.4%

No Indexing

British Columbia

Manitoba

Over

But Not Over

Rate

Over

But Not Over

Rate

0

43,070

5.06%

0

34,431

10.80%

43,070

86,141

7.70%

34,431

74,416

12.75%

86,141

98,901

10.50%

74,416

Over

17.40%

98,901

120,094

12.29%

Provincial Indexing factor for 2022 is 2.1%

120,094

162,832

14.70%

162,832

227,091

16.80%

227,091

Over

20.50%

Provincial Indexing factor for 2022 is 2.1%

New Brunswick

Newfoundland and Labrador

Over

But Not Over

Rate

Over

But Not Over

Rate

0

44,887

9.40%

0

39,147

8.7%

44,887

89,775

14.82%

39,147

78,294

14.5%

89,775

145,955

16.52%

78,294

139,780

15.8%

145,955

166,280

17.84%

139,780

195,693

17.8%

166,280

Over

20.30%

195,693

250,000

19.8%

Provincial Indexing factor for 2022 is 2.4%

250,000

500,000

20.8%

500,000

1,000,000

21.3%

1,000,000

Over

21.8%

Provincial Indexing factor for 2022 is 2.8%

Northwest Territories

Nova Scotia

Over

But Not Over

Rate

Over

But Not Over

Rate

0

45,462

5.90%

0

29,590

8.79%

45,462

90,927

8.60%

29,590

59,180

14.95%

90,927

147,826

12.20%

59,180

93,000

16.67%

147,826

Over

14.05%

93,000

150,000

17.50%

Provincial Indexing factor for 2022 is 2.4%

150,000

Over

21.00%

No Indexing

Nunavut

Ontario

Over

But Not Over

Rate

Over

But Not Over

Rate

0

47,862

4.0%

0

46,226

5.05%

47,862

95,724

7.0%

46,226

92,454

9.15%

95,724

155,625

9.0%

92,454

150,000

11.16%

155,625

Over

11.5%

150,000

220,000

12.16%

Provincial Indexing factor for 2022 is 2.4%

220,000

Over

13.16%

Provincial Indexing factor for 2022 is 2.4%

Prince Edward Island

Quebec

Over

But Not Over

Rate

Over

But Not Over

Rate

0

31,984

9.80%

0

46,295

15.00%

31,984

63,969

13.80%

46,295

92,580

20.00%

63,969

Over

16.70%

92,580

112,655

24.00%

No Indexing

112,655

Over

25.75%

Provincial Indexing factor for 2022 is 2.64%

Saskatchewan

Yukon

Over

But Not Over

Rate

Over

But Not Over

Rate

0

46,773

10.5%

0

50,197

6.4%

46,773

133,638

12.5%

50,197

100,392

9.0%

133,638

Over

14.5%

100,392

155,625

10.9%

Provincial Indexing factor for 2022 is 2.4%

155,625

500,000

12.8%

500,000

Over

15.0%

Provincial Indexing factor for 2022 is 2.4%

Did you find it helpful? Yes No

Send feedback
Sorry we couldn't be helpful. Help us improve this article with your feedback.