Marlo Hertling

Modified on: Fri, 17 Dec, 2021 at 12:50 PM

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)	$10,817	$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

_{*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	$15.00	29-Dec-2021
Alberta	$15.00	October 1, 2018
BC	$15.20	June 1, 2021
Manitoba	$11.95	October 1, 2021
New Brunswick	$11.75	April 1, 2021
Newfoundland & Labrador	$12.75	October 1, 2021
Northwest Territories	$15.20	September 1, 2021
Nova Scotia	$12.95	April 1, 2021
Nunavut	$16.00	April 1, 2020
Ontario	$15.00	October 1, 2021
Prince Edward Island	$13.00	April 1, 2021
Québec	$13.50	May 1, 2021
Saskatchewan	$11.81	October 1, 2021
Yukon	$15.20	August 1, 2021

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%
Provincial Indexing factor for 2022 is 2.4%			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%			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%
No Indexing			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%