Rate/Amount | 2022 | 2023 |
---|---|---|
Payroll amount excluded1 | $1,000,000.00 | $1,000,000.00 |
Payroll Ontario: until $200,000.00 | 0.980 % | 0.980 % |
$200,000.01 to $230,000.00 | 1.101 % | 1.101 % |
$230,000.01 to $260,000.00 | 1.223 % | 1.223 % |
$260,000.01 to $290,000.00 | 1.344 % | 1.344 % |
$290,000.01 to $320,000.00 | 1.465 % | 1.465 % |
$320,000.01 to $350,000.00 | 1.586 % | 1.586 % |
$350,000.01 to $380,000.00 | 1.708 % | 1.708 % |
$380,000.01 to $400,000.00 | 1.829 % | 1.829 % |
More than $400,000.00 | 1.950 % | 1.950 % |
Annual payroll amount | Rates2 |
---|---|
Less than $500,000.00 | Exempt |
$500,000.00 to $1,500,000.00 | 2.925 % x (annual payroll amount - $500,000.00) |
More than $1,500,000.00 | 1.95 % x annual payroll amount (Note: $500,000.00 is not exempt) |
Annual payroll amount per location | Rates per location2 |
---|---|
Less than $1,500,000.00 | Exempt |
$1,500,000.00 to $4,500,000.00 | 2.925 % x (annual payroll amount - $1,500,000.00) |
More than $4,500,000.00 | 1.95 % x payroll amount (Note: $1,500,000.00 is not exempt) |
Annual total payroll | Rates*2 |
---|---|
Up to $2 millions | Exempt |
Between $2 and $4 millions | 4.3% on the amount in excess of $2 millions |
More than $4 millions | 2.15% on the total payroll ($2 millions is not exempted) |
*Employer contribution |
Annual total payroll | Rates*2 |
---|---|
Up to $1,3 million | Exempt |
$1,3 million and more | 2% |
*Employer contribution |