Payroll · Canada
Payroll Services in Canada
Already employ people in Canada and need reliable payroll calculations? NNRoad prepares gross-to-net pay, payslips and reports for your approved payroll inputs, including applicable federal and provincial deductions. Your company remains the employer and handles salary payments, statutory remittances and filings.
We review your payroll set-up before the first run. Last reviewed November 2026; general information, not legal or tax advice.
The short answer
What does a payroll provider do for an employer in Canada?
We turn approved pay data into calculations, payslips, a payroll register and figures for remittances, year-end returns and Records of Employment (ROEs). The calculation reflects the applicable province of employment, pay period and employee circumstances. Your company signs employment contracts, approves results, pays employees, remits deductions and files returns.
A good fit
You already employ staff in Canada and have, or are arranging, the required employer registrations. We support Canadian businesses and assess eligible non-resident employer arrangements; a Canadian-incorporated company is not always required.
What stays with you
Employment decisions, work authorization, accurate source data, payroll approval, paying employees, remitting deductions and contributions, filing returns and ROEs, and retaining employer records.
Another route is better
If you want NNRoad to employ local staff, see Employer of Record. For foreign nationals, see Expat Employment, subject to work authorization and employer eligibility. On-Demand Talent covers recruiting and paying genuinely independent contractors.
How it works
How our payroll service works in Canada
NNRoad HQ agrees the scope, reporting formats and payroll calendar with you. Your team sends approved inputs; our Local Team calculates payroll and prepares the agreed outputs. You review and approve the results, then pay employees, remit amounts and submit the required filings. Questions and corrections go through NNRoad HQ.
NNRoad HQ and our Local Team
- Setting up pay items, benefits and the payroll calendar
- Calculating gross-to-net pay in CAD
- Preparing pay statements and the payroll register
- Preparing remittance data for the CRA and Revenu Québec
- Tracking vacation and leave from your inputs
- Calculating final pay and ROE data when someone leaves
Your company
- Remaining the legal employer in Canada
- Sending approved payroll inputs by the cut-off
- Reviewing and approving the results
- Remitting and filing returns, slips and ROEs
- Paying salaries to employees
The legal position
Who is responsible for payroll in Canada
Outsourcing the calculation does not move the employer’s legal duties. These stay with your company, and our figures are built to help you meet them:
- Source deductions. The employer withholds and remits applicable income tax, CPP/CPP2 and EI, plus employer contributions. CRA deadlines depend on the remitter category: regular, eligible quarterly or accelerated.
- Quebec. Where Quebec payroll rules apply, QPP replaces CPP; QPIP, Quebec income tax and applicable employer contributions go to Revenu Québec. Federal income tax and EI, using the applicable Quebec EI rate, go to the CRA.
- Provincial items. Check applicable payroll taxes, workers’ compensation, vacation pay, holiday pay and pay-frequency rules. Employment standards and tax province-of-employment rules require separate assessment.
- Year-end. T4 and applicable RL-1 returns and employee slips are generally due by the last day of February following the reporting year, subject to applicable deadline extensions and special situations.
- Records of Employment. The deadline depends on the issue method and pay cycle. Electronic ROEs for weekly, biweekly and semi-monthly payroll are generally due within five calendar days after the relevant pay period ends; monthly and four-weekly payroll use the earlier of that deadline or 15 calendar days after the interruption starts.
What this means for you
You keep the decisions and the remittances, and we give you checked numbers to work from. We flag rule changes such as new CPP and EI ceilings each January and minimum wage changes by province. If you would rather not be the employer at all, Employer of Record is the better fit. For rates and deadlines, read our guide to payroll in Canada.
Service scope
How we scope Canada payroll
We define the service around your employee population, provinces, pay frequencies, benefits and reporting needs. You can see which calculations and outputs are included, who approves them and who submits each return.
Before the first pay run
Scope and responsibilities, in writing
An agreed payroll calendar, named approvers and clear deadlines for inputs and corrections.
A documented migration check covering opening balances, employee records and a comparison with the previous payroll.
Separate approval, payment and filing duties: NNRoad prepares the calculations and reports; your company authorizes, pays, remits and files.
Included in the service
- Payroll set-up and calendar
- Gross-to-net calculation each pay period
- Pay statements and payroll register
- Remittance, T4 and RL-1 data
- Vacation and leave balances
- Final pay and ROE data
Pay-period outputs
What you receive with every Canada pay run
Each run gives HR and finance the same set of checked outputs, so you can approve, pay and file without rebuilding the numbers.
| Output | What it shows |
|---|---|
| Payroll register | Pay, deductions and net pay for every employee |
| Pay statements | Earnings, vacation pay, deductions and net pay, ready to issue |
| Employer cost report | Salary, applicable employer contributions, payroll taxes and benefits by department |
| Remittance data | Applicable CRA and Revenu Québec deductions and employer contributions, separated by authority |
| Year-end data | Reconciled T4 and applicable RL-1 figures for your filing |
| Vacation and leave | Accruals and the amounts behind each pay item |
| Variance summary | What changed since last pay period, and why |
Also calculated when needed
Commissions, bonuses, taxable benefits, retroactive pay, leaves and final pay, based on your approved inputs.
Quick estimate
Model a salary in our calculator
Explore an indicative salary-based estimate in CAD. Confirm the calculator’s province, assumptions and exclusions before using it for a budget; live payroll requires employee-specific checks.
Payroll figures
Canadian payroll figures to plan around in 2026
These selected 2026 figures are planning references. The CPP and standard EI figures below apply outside Quebec, subject to eligibility, contribution limits and any approved EI reduction. Quebec uses QPP, QPIP and a different EI rate.
| Item | Position in 2026 |
|---|---|
| CPP | 5.95% each on pensionable earnings above the CAD 3,500 annual basic exemption up to CAD 74,600; maximum CAD 4,230.45 each |
| CPP2 | 4% each on pensionable earnings above CAD 74,600 up to CAD 85,000; maximum CAD 416 each |
| EI | 1.63% employee and standard 2.282% employer on insurable earnings up to CAD 68,900; maxima CAD 1,123.07 and CAD 1,572.30 |
| Income tax | Federal 14% to 33% plus provincial rates; see our guide to payroll in Canada |
| Vacation pay | Depends on jurisdiction and service. Ontario: generally 4% below five years of employment and 6% from five years |
| Minimum wage | Depends on jurisdiction and worker category; Ontario general rate CAD 17.95 an hour from 1 October 2026 |
| 13th salary | No general statutory 13th-month salary; agreed bonus or collective-agreement obligations may apply |
For leave, notice and termination rules, see our Canada employment law guide.
Process
How a Canada payroll engagement works with NNRoad
We review your existing payroll before confirming the scope and calendar. The six stages below are a working outline: timing varies by jurisdiction, data readiness and local procedures. Any indicative timing is for reference; applicable payment and filing deadlines still apply.
Once, before the first run
01 · Client onboarding
YouProvide employer and payroll registrations, work locations, pay frequencies, approved pay items, year-to-date records and verification documents.
NNRoad HQAgrees scope, responsibilities, secure data exchange, approvers and the working calendar.
Local TeamChecks tax treatment, province of employment and opening balances, then compares a trial calculation with the prior payroll.
When an employee joins
02 · Employee onboarding
YouEmploy the person, verify their right to work and provide necessary payroll information: SIN, tax forms, pay terms, start date and benefit elections.
Local TeamSets up the payroll record, checks applicable TD1 and Quebec forms and confirms how opening balances should be treated.
NNRoad HQConfirms missing inputs and the first eligible pay run. Payroll onboarding does not create an employment relationship with NNRoad.
Each agreed pay period
03 · Monthly / pay-period process
YouSend approved hours, changes and absences by the cut-off, approve the results and complete salary payments, remittances and filings.
Local TeamCalculates pay, applicable deductions and employer contributions, including Quebec items where required, and prepares payslips, registers and remittance data.
NNRoad HQReturns the outputs and variance summary, coordinates corrections and tracks approval against the agreed pay-period calendar.
Every year
04 · Year-end
The Local Team reconciles annual payroll figures and prepares T4 and applicable RL-1 data in time for your approval and filing deadlines. Your company submits returns and distributes employee slips. We apply updated annual thresholds and agreed changes from their effective dates; NNRoad HQ confirms the next year’s calendar and reporting scope.
When an employee leaves
05 · Employee offboarding
YouManage the departure under applicable employment law, confirm the termination entitlements and provide the final date, earnings and ROE reason.
Local TeamCalculates approved final-pay components and deductions, flags incomplete inputs and prepares ROE data.
NNRoad HQCoordinates review before the relevant final-pay and ROE deadlines. Your company approves, pays and files; the ROE deadline may fall before final payroll is paid.
When you end the service
06 · Client offboarding
Give the contractual notice and agree the last payroll period, outstanding corrections and year-end responsibilities with NNRoad HQ. The Local Team prepares the agreed final outputs and handover records. Your company retains the employer records and takes responsibility for subsequent payments, remittances and filings; data retention and access closeout follow the agreement and applicable law.
Checklist
What we need to start in Canada
From you
- CRA business number and payroll account
- Provincial registrations and workers’ compensation accounts
- Pay items, benefits and pay frequency
- Payroll calendar and approvers
- Recent pay registers and year-to-date data
For each employee
- Social Insurance Number
- Federal TD1 and applicable provincial forms, including Quebec TP-1015.3-V
- Payment-file details only if required by the agreed reporting scope
- Work location, start date and vacation balance
- Any recurring deductions, benefits or garnishments
Before the first run
- Scope and responsibilities signed off
- Cut-off and approval dates agreed
- Pay items mapped
- Trial run compared with your last payroll
- Report formats agreed
Why NNRoad
Choosing a payroll company in Canada
One contact, in English
NNRoad HQ handles the agreement, questions and escalations, while the Local Team works on the detail.
Checked before you pay
You see each result with a variance summary before anything goes to employees or the authorities.
Current law, current numbers
Calculations reflect the applicable CRA and Revenu Québec rules, contribution thresholds and employment standards for the pay period.
Clear responsibilities
We help you control payroll risk within the agreed scope. This depends on timely, accurate inputs and your team following our advisers’ recommendations, approving results and meeting payment and filing duties.
Reports for finance
Cost reports by department or cost centre make it easier to reconcile payroll with your accounts.
Data handled with care
We agree authorized contacts, secure data exchange, access permissions and retention responsibilities before payroll data is transferred.
Comparing payroll companies in Canada? Ask what the provider calculates and who remits, how Quebec and multi-province payrolls are handled, how it tests a new payroll before going live, and what you get back if you leave.
Payroll or Employer of Record? Payroll Outsourcing supports employees whom your company already employs. If you want NNRoad to employ local staff instead, see Employer of Record.
Discuss your payroll
Review my Canada payroll
Tell us your headcount, work locations, pay frequencies and current payroll process. We reply within 24 hours and provide an initial proposal within three days, identifying the scope, information still needed and next steps. The first live payroll date depends on readiness checks and the agreed calendar.
- What we would calculate, and what stays with you
- Required records, approvals and reports
- Readiness checks for the first pay run
FAQ
Canada payroll FAQs
Straight answers to what employers ask before outsourcing payroll in Canada.
What does a payroll company do in Canada?
NNRoad calculates pay and applicable deductions and employer contributions, then prepares payslips, a payroll register and agreed reports. Your company remains the employer and approves results, pays employees, remits contributions and submits filings.
Do I need a Canadian company to use your payroll service?
You must be the legal employer and meet the applicable registration and payroll obligations. Canadian incorporation is not always necessary: non-resident employers can also have Canadian payroll duties. We assess your arrangement before onboarding. If you want NNRoad to employ local staff, see Employer of Record.
Do you remit deductions and pay employees for us?
No. Our Payroll Outsourcing service covers calculations, payslips and reporting data. Your company authorizes and makes payments, remits statutory amounts and submits returns, slips and ROEs.
When are payroll remittances due in Canada?
CRA regular remitters generally pay by the 15th of the following month. Eligible quarterly and accelerated remitters have different schedules. Quebec remittances follow Revenu Québec requirements. We establish the applicable calendar at onboarding; your company remains responsible for timely payment.
What are the CPP and EI rates in 2026?
Outside Quebec, the 2026 CPP rate is 5.95% each for employer and employee on pensionable earnings above the CAD 3,500 annual basic exemption up to CAD 74,600. CPP2 is 4% each above CAD 74,600 up to CAD 85,000. Standard EI is 1.63% for employees and 2.282% for employers on insurable earnings up to CAD 68,900. Eligibility, maximums and approved reductions matter. Quebec uses QPP, QPIP and a different EI rate.
Can you handle Quebec payroll?
Yes. The agreed calculation scope can include QPP, QPIP, Quebec income tax, the applicable EI rate, employer contributions and RL-1 reporting data. Your company remains responsible for payments and filings to the appropriate authorities.
Can you take over from our current provider?
Yes. We review employee records, year-to-date totals and opening balances, compare a trial calculation with the previous payroll and agree the transfer date and outstanding responsibilities. Changing payroll providers does not by itself reset annual contribution limits.
Can you run payroll for foreign employees?
Yes, where your company lawfully employs them. You remain responsible for checking and maintaining the employee’s right to work and any employer obligations. Payroll processing does not secure or extend work authorization. If you want NNRoad to employ the person, see Expat Employment.
When are T4 slips due?
T4 returns and employee slips are generally due by the last day of February following the calendar year reported, with applicable weekend or public-holiday extensions. Special situations, such as closing a business, can have earlier deadlines. We prepare the agreed data; your company files and distributes the slips.
What happens to payroll when an employee leaves?
You manage the exit and confirm the entitlements. We calculate approved final pay, unused vacation and applicable notice or severance amounts, then prepare ROE data. Your company pays and files by the relevant deadlines. Electronic ROE timing depends on the pay cycle and may precede final payment.
Further reading
Plan your payroll in Canada
CPP, EI, income tax, remittances and year-end.
LMIA, exempt routes, fees and timing for foreign employees.
Provinces, contracts, pay and termination.
Indicative salary and contribution estimates, subject to the calculator’s assumptions and exclusions.
Official sources: Canada Revenue Agency, Ontario Employment Standards Act guide, Revenu Québec, Service Canada ROE guide. More Canada services: Canada hiring options; rules in detail: Canada employment law guide.
Ready when you are
Accurate Canada payroll, with your company in control
Share your payroll requirements. We will confirm the calculation and reporting scope, your responsibilities and the steps needed for a controlled transition.