Ontario Payroll Calculator 2019
Calculate Ontario payroll taxes for 2019 with this professional payroll calculator. This tool helps employers determine the correct deductions for federal and provincial income taxes, Canada Pension Plan (CPP), Employment Insurance (EI), and other payroll obligations.
How to Use This Calculator
To use the Ontario Payroll Calculator 2019:
- Enter the employee's gross salary in the "Gross Salary" field
- Select the appropriate pay period (weekly, bi-weekly, monthly)
- Check if the employee is eligible for EI premiums
- Click "Calculate" to see the deductions
The calculator will display the total deductions and show a breakdown of each tax component. You can also view a chart showing the distribution of deductions.
How Ontario Payroll Taxes Work
Ontario payroll taxes include several components that employers must deduct from employee salaries:
- Federal Income Tax - Based on the employee's taxable income
- Ontario Income Tax - Provincial tax based on Ontario tax brackets
- Canada Pension Plan (CPP) - 5.1% of earnings up to the CPP maximum contribution base
- Employment Insurance (EI) - 1.66% of insurable earnings up to the EI maximum contribution base
Employers must withhold these taxes from each employee's paycheck and remit them to the appropriate government agencies.
2019 Ontario Tax Rates
The 2019 Ontario tax rates for federal and provincial income tax are as follows:
Federal Income Tax Brackets (2019)
| Taxable Income | Tax Rate |
|---|---|
| $0 - $12,069 | 15% |
| $12,069 - $47,630 | 20.5% |
| $47,630 - $95,259 | 26% |
| $95,259 - $147,667 | 29% |
| $147,667+ | 33% |
Ontario Income Tax Brackets (2019)
| Taxable Income | Tax Rate |
|---|---|
| $0 - $44,709 | 5.05% |
| $44,709 - $89,418 | 9.15% |
| $89,418 - $140,000 | 11.16% |
| $140,000 - $200,000 | 12.16% |
| $200,000+ | 13.16% |
These rates are subject to change and should be verified with official government sources for the most current information.
Worked Example
Let's calculate the payroll deductions for an employee with a gross salary of $50,000 paid monthly.
Gross Salary: $50,000/month
Pay Period: Monthly
EI Premiums: Yes
Calculation Steps
- Calculate federal income tax based on the 2019 brackets
- Calculate Ontario income tax based on the 2019 brackets
- Calculate CPP at 5.1% of earnings (capped at $61,500/year)
- Calculate EI at 1.66% of insurable earnings (capped at $53,100/year)
- Add EI premiums if applicable
Result Breakdown
| Deduction | Amount |
|---|---|
| Federal Income Tax | $4,526.00 |
| Ontario Income Tax | $2,850.00 |
| Canada Pension Plan (CPP) | $2,550.00 |
| Employment Insurance (EI) | $833.00 |
| EI Premiums | $166.00 |
| Total Deductions | $10,825.00 |
For this example, the total monthly deductions would be $10,825.00, leaving the employee with a net pay of $39,175.00.