成功将您的业务扩展到加拿大需要雇用有才华的当地劳动力，并了解该国复杂的工资和税收法规。了解法定缴款、预扣税和申报要求至关重要，然后才能合规地向团队付款。
加拿大工资单的主要方面
在加拿大管理工资单需要遵守联邦法律和省/地区法律。关键组成部分包括所得税预扣税、社会保障缴款和特定的报告规则。
加拿大所得税预扣税
加拿大在联邦和省两级都采用累进税制。雇主必须从员工收入中预扣所得税，并将其汇给加拿大税务局（CRA）。截至 7 月 2025 日，联邦所得税等级为：
-15% ，收入不超过加元57 ，692 -20 。5% ，收入超过加元57 ，692 ，收入不超过加元115 ，384 -26% ，收入超过加元115 ，384 ，收入不超过加元178 ，867 -29% ，收入超过加元178 ，867 ，收入不超过加元252 ，987 -33% ，收入超过加元252 、987
除联邦税外，雇主还必须预扣省或地区所得税，各司法管辖区的所得税差异很大。
加拿大的社会保障缴款
强制性社会保障缴款从每张薪资中扣除。这些主要是联邦计划，但魁北克是个明显的例外。
• Canada Pension Plan (CPP): Provides retirement, disability, and survivor benefits. For 2025, the employee and employer contribution rate is 5.95% of pensionable earnings, up to an annual maximum. • Employment Insurance (EI): Offers temporary income support for situations including job loss, illness, or pregnancy. For 2025, the employee contribution rate is 1.66%, and the employer contributes 1.4 times that amount (2.324%), up to an annual maximum. • Quebec-specific plans: Companies with employees in Quebec must contribute to the Quebec Pension Plan (QPP) and the Quebec Parental Insurance Plan (QPIP) instead of the federal CPP and EI programs. These have different contribution rates and maximums.
加拿大工资频率和工资单
省级就业标准规定了最低工资频率，通常为半月或两周一次。月薪周期不常见，而且往往不合规。每份工资单（payslip）都必须清楚地详细列出工资期、毛收入和净收入、工作小时数、工资率以及所有扣除项目的明细清单，包括税、CPP/QPP 和 EI/QPIP。
加拿大的公司薪资选项
在加拿大，企业管理工资单有三种主要选择：
• In-house payroll: After establishing a subsidiary in Canada, a company can manage payroll internally. This approach offers direct control but requires significant investment in local expertise to ensure compliance with complex, multi-layered regulations. • Local payroll provider: A company can hire a Canadian payroll vendor to process payments. While this offloads some administrative tasks, the employer of record remains legally responsible for all calculations and compliance. • Employer of record (EOR) partner: Partnering with a global EOR like G-P allows you to hire and pay employees in Canada without setting up a local entity. The EOR handles all aspects of payroll, tax, benefits, and compliance, mitigating risk and accelerating your market entry.
如何在加拿大设置传统薪资系统
如果您选择不使用 EOR，则设置工资单需要几个步骤：
1.在联邦或特定省份成立法人实体。2.从加拿大税务局（CRA）获得企业编号 (BN)（如果在魁北克经营，则获得魁北克企业编号 (NEQ)）。3.在 CRA 开立工资计划账户（称为 RP 账户）。4.按规定在省级机构注册，如安大略省的工作场所安全和保险委员会（WSIB）。5.建立一个流程，准确计算预扣款，及时汇款，并为每个工资期签发合规的工资单。
使用 G-P 简化加拿大的工资发放
G-P is the #1 rated employer of record helping your team fund payroll in over 130 currencies. Get on-time, error-free payroll with flexible payment options and easily add bonuses, commissions, and exceptions in just a few clicks. G-P EOR is the preferred partner for leading HCM, PEO, and payroll platforms. Bring your workforce data together in one place to maintain existing workflows while ensuring consistent and accurate data across your integrated systems.
Contact us today to learn how we can help you hire and pay talent in Canada.
