The Onest blog
Ontario payroll, in plain English.
Notes for trades shop owners — how deductions are actually calculated, what payroll really costs, and the compliance risks nobody explains. No jargon, no fluff.
Choosing the Right Payroll Service Provider for Accountants
Discover the key factors to consider when selecting a payroll service provider for your accounting practice and small business clients.
August 19, 2026
CRA Releases 2025 T4127 Payroll Guide: CPP, Tax Changes
The Canada Revenue Agency released the 120th edition of the T4127 guide on November 15, 2024, detailing updated federal and provincial payroll deduction formulas effective January 1, 2025.
July 14, 2026
2024 CPP Payroll Deduction Formulas Updated for July 2023
The CRA updated T4127 payroll deduction formulas for 2024, including the second CPP contribution, effective July 1, 2023, requiring Ontario shop owners to adjust payroll systems ahead of January 2024 implementation.
July 13, 2026
Best Payroll Management Software for Accountants in Canada
Discover the top payroll management software solutions that meet the specific needs of Canadian accountants, including compliance with local tax regulations and efficient client management.
July 11, 2026
Yukon Seasonal Cooperative Payroll Remittance and Source Deduction Rules
Understanding the payroll tax remittance schedule and source deduction rules for seasonal cooperatives operating in Yukon.
July 9, 2026
2026 EI Premium Rate and Maximum Insurable Earnings for Ontario Employers
Ontario employers must adjust 2026 payroll deductions using $68,900 maximum insurable earnings and $1.63 per $100 premium rate, capping annual EI at $1,123.07 per employee.
July 3, 2026
2026 CPP Earnings Ceiling $74,600, Contribution Rate 11.9%
The Canada Revenue Agency announced 2026 CPP rates (11.9% on earnings up to $74,600) and new maximums affecting Ontario trades shop payroll deductions for employers and self-employed owners.
June 30, 2026
2026 EI Contribution Rates for Ontario Trades Shops
The 2026 EI contribution rates have been set with an employee rate of $1.63 per $100 and maximum insurable earnings at $68,900, requiring Ontario trades shops to adjust payroll deductions.
June 27, 2026
2026 Payroll Deductions Formulas Updated: New T4127 Edition
The Government of Canada has updated its payroll deductions formulas to a new edition, effective January 1, 2026. This change affects how businesses…
June 26, 2026
Director liability for source deductions: the personal risk nobody explains
Miss a CRA remittance and the debt can follow you personally — here's how directors get caught.
June 25, 2026
What payroll really costs in Ontario — base fees, per-run fees, and the float
The three numbers you can't multiply in your head — and the cash a bureau quietly earns on your remittances.
June 25, 2026
How CPP, EI & income tax are actually calculated on an Ontario paycheque (2026)
The exact CRA T4127 math behind every deduction — with this year's rates worked through.
June 25, 2026