成功拓展您的業務到加拿大需要僱用才華橫溢的當地勞動力，並遵循該國複雜的薪資和稅務法規。在符合規範支付團隊之前，了解法定供款、預扣稅和報告要求至關重要。
加拿大薪資的主要方面
在加拿大管理薪資需要遵守聯邦和省/地區法律。主要組成部分包括所得稅預扣、社會保障供款和特定的報告規則。
加拿大所得稅預扣
加拿大在聯邦和省級都採用累進稅制。僱主必須從員工收入中預扣所得稅，並將其交給加拿大稅務局（CRA）。截至 2025 7 月，聯邦所得稅級別為：
-15% 高達 CAD 的收入57,692 -20.5% 高達 CAD 的收入57,692 高達 CAD 的收入115,384 -26% 高達 CAD 的收入115,384 高達 CAD 的收入178,867 -29% 高達 CAD 的收入178,867 高達 CAD 的收入252,987 -33% 高達 CAD 的收入252 、987
除了聯邦稅外，雇主還必須預扣省級或地區所得稅，這些稅根據司法管轄區顯著不同。
加拿大社會安全
強制性社會安全費用將從每張薪酬中扣除。這些主要是聯邦計劃，但魁北克省是明顯的例外。
• 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.
加拿大薪資頻率與薪資單
省級就業標準設定了最低薪資頻率，通常是每半個月或每兩個星期支付一次。每月薪酬週期不常見，通常不合規。每份薪資單（payslip）必須清楚詳列薪資期、收入總額和淨額、工作時數、薪資率，以及所有扣除項目的明細表，包括稅金、CPP/QPP 和 EI/QPIP。
加拿大公司薪資選項
在加拿大，企業有三種主要的薪資管理方式：
• 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.
如何在加拿大設定傳統薪資
如果您選擇不使用名義雇主，設定薪資需要幾個步驟：
1.在聯邦或特定省份註冊合法實體。2.從 CRA 取得商業號碼 (BN)（若在魁北克經營，則取得魁北克企業號碼 (NEQ)）。3.在 CRA 開立薪資計畫帳戶（稱為 RP 帳戶）。4.按要求在省級機構註冊，例如安大略省的工作場所安全與保險局 (WSIB)。5.建立一個流程，以準確計算預扣款，及時進行匯款，並針對每個支付期間發出合規的工資單。
透過 G-P 簡化加拿大工資
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.
