Corporations: Using the CRA Payroll Deductions Online Calculator (PDOC)

The CRA's Payroll Deductions Online Calculator (PDOC) is a free online payroll calculator. Enter an employee's pay for the period and it works out the income tax, CPP and EI to withhold, and what the employer must remit to the CRA. It covers every province and territory except Quebec (for Quebec provincial tax, QPP and QPIP, use Revenu Québec's WebRAS).

PDOC does not keep what you enter, but it stays in your browser until 30 minutes of inactivity. On a shared computer, clear your browser cache and close the browser when you are done.

Before you start

• The employee's TD1 forms (federal and provincial, completed when they start; without them, use the basic personal amounts)
• Your pay frequency and the pay date
• Gross pay for the period, plus any vacation pay, bonus or taxable benefits
• This year's running totals up to the last pay: pensionable earnings and CPP deducted, insurable earnings and EI deducted (the Year-to-date amounts on your last PDOC result)

Steps

1. Open PDOC, read the notes, select I accept and choose Salary.
2. Employee info: choose the province or territory of employment, the pay period frequency and the date the employee is paid.
3. Salary info: enter the gross pay for the period (Salary or wages income per pay period), plus any vacation pay, bonus, taxable benefits or employee RRSP contributions.
4. Additional info:
   • TD1: pre-filled with the basic personal amounts; if the employee's TD1 shows different amounts or asks for extra tax, use the TD1 figures.
   • CPP and EI: choose Year-to-date amount and enter this year's totals. Left blank, PDOC assumes nothing has been deducted, which can take deductions past the annual maximum.
   • Select Calculate.
5. Results: the employee page shows the deductions and the Net amount. Select Employer Remittance Summary for the employer's remittance, and View combined results in PDF to keep a record.

Example

An Ontario employee paid every two weeks, paid on November 20, 2026, gross pay $2,500 for the period; basic personal amounts on the TD1, and no CPP or EI deducted earlier this year:

The employee takes home $1,944.47; the remittance for this pay is $753.32 ($555.53 + $197.79).

These are PDOC's results for a November 20, 2026 pay date, shown as an example only — use the result PDOC gives for your own figures.

What to remit and when

Each remittance is the income tax, CPP and EI withheld, plus the employer's CPP and EI — the For this calculation, remit this amount line on PDOC's employer page. Periods follow the pay date: add up every employee and every pay in the period and remit once.

Your remitter type is on your CRA notices and in My Business Account. Late remittances are penalized (3% if 1 to 3 days late, up to 10% if more than 7 days late) and charged interest.

For how to pay, see Corporations: How to Pay Corporate Income Tax, Payroll Remittances and GST/HST.

Common situations

• Paying yourself as a shareholder: if a person controls more than 40% of the corporation's voting shares, the job is not insurable — choose EI exempt in step 3. CPP still applies.
• CPP and age: employees aged 18 to 69 pay CPP, even if they already receive a CPP retirement pension — unless they are 65 to 69 and have given you Form CPT30 to stop contributing. If the employee turns 18 or 70 during the year, enter the number of months CPP applies as Number of pensionable months in step 3.
• Annual maximum reached: if the employee has already paid the year's maximum CPP or EI, choose CPP and second additional CPP maximum annual contributions have been reached or EI maximum annual premium has been reached in step 3.
• Pay stubs: PDOC's result is not an official statement of earnings; a pay stub must also show the other information your province's employment standards require.

If you have several employees to calculate every pay, we can handle it for you — pay stubs, remittances, ROEs and year-end T4s. See Fees.