At-a-Glance Payroll Information.

Minimum wage, CPP and EI premium rates are key for employers to know. This information sheet gives you 2018 rates you need to prepare your budget.

Please click here to download a printable copy


Minimum Wage Rates

The minimum wage rates in Ontario are changing as of June 1, 2018!

Please consult the following chart for the changes:

Minimum Wage Rate

 Current rates as of
Jan 1, 2018

Effective Jan 1, 2019


General Minimum Wage $14.00
per hour
per hour
Student Minimum Wage $13.15
per hour
per hour
Liquor Servers Minimum Wage $12.20
per hour
per hour

Source: Ministry of Labour


CPP contribution rate, maximums

Year Max. Annual Pensionable Earnings Employee Contribution Rate (%) Max. Annual Employee Contribution (to be matched by employer) Max. Annual Self-Employed Contribution
2018 $ 55,900 4.95 $ 2,593.80 $ 5,187.60

Source: Canada Revenue Agency

Federal EI premium rates and maximums

Year Max. Annual Insurable Earnings Rate (%) Max. Annual Employee Premium Max. Annual Employer Premium (1.4x the employee premium)
2018 $ 51,700 1.6 $ 858.22 $ 1,201.51

Source: Canada Revenue Agency

Peggy Lauzon speaks at the Be Your Own Super Hero! Women’s Leadership Conference, 2017