Payroll Deductions Supplementary Tables - British Columbia
T4008-BC (E) Rev. 24
This guide uses plain language to explain the most common tax situations. If you need more help, contact 1-800-959-5525.
Note
You must look up amount in two tax deductions tables – a federal table and a provincial table.
This guide is a supplement to the publication T4032, Payroll Deductions Tables.
Table of contents
Section A
What's new as of January 1, 2024
The major changes made to this guide since the last edition are outlined.
This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2024. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in January 2024.
Second additional CPP contributions (CPP2)
As per Canada Pension Plan Regulations Subsection 5.1 (1), for the year 2024 and each subsequent year, pensionable earnings between the Year’s Maximum Pensionable Earnings (YMPE) and a second earnings ceiling, referred to as the Year’s Additional Maximum Pensionable Earnings (YAMPE), are subject to CPP2 contributions. Therefore, in order to accurately calculate CPP2 contributions, users are required to keep track of the year-to-date pensionable income during the year.
A new table has been added to help users calculate the CPP2 contributions (Section B(ii)). See the “How to use the tables in this guide” section for instructions.
| Pensionable income | Contributions | Section |
|---|---|---|
| Up to $68,500 | CPP contributions | Section B(i) |
| $68,500 to $73,200 | CPP2 contributions | Section B(ii) |
| Above $73,200 | - | - |
Payroll Deductions Tables
You can download Guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our website at canada.ca/payroll. You can also choose to print only the pages or information that you need.
Payroll Deductions Online Calculator
For your 2024 payroll deductions, we strongly recommend using our Payroll Deductions Online Calculator (PDOC). The online calculator makes it faster and easier to calculate payroll deductions. The calculator also uses exact salary figures and provides more accurate calculations.
The calculator includes an option to help you make sure that enough Canada Pension Plan contributions and employment insurance premiums have been withheld for full-year employees. It calculates payroll deductions for the most common pay periods, as well as the applicable province (except Quebec) or territory.
The salary and the commission stream on PDOC will be updated to reflect the changes related to the CPP2 contributions.
PDOC is available at canada.ca/pdoc.
Let us notify you
We provide a digital service that can notify you immediately, free of charge, of any changes for payroll deductions.
To subscribe, visit our webpage at canada.ca/cra-email-lists and enter your business’s email address for each mailing list that you want to join.
Special Notice
Payroll Deductions Tables (T4032)
The Canada Revenue Agency is no longer publishing the paper and CD versions of the Guide T4032, Payroll Deductions Tables. The digital versions of the guide continue to be available on our website at canada.ca/payroll.
General information
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:
- what’s new for January 1, 2024
- how to calculate tax deductions when you cannot use the tables
- how to deduct income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums and
- the payroll deductions required for pay periods other than those included in this guide
For information on deducting, remitting, and reporting payroll deductions, go to the following employers’ guides:
- T4001, Employers’ Guide – Payroll Deductions and Remittances
- T4130, Employers’ Guide – Taxable Benefits and Allowances
- RC4110, Employee or Self-employed?
- RC4120, Employers’ Guide – Filing the T4 Slip and Summary
- RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
You can download and print a copy of the above noted guides. Our guides are available from our webpage at canada.ca/payroll. You can also use the canada.ca/pdoc free of charge.
The provincial and federal tables are designed to accurately calculate the deductions provided by the CPP additional contributions in most situations. However, for the following situations, we recommend using the PDOC for more accurate calculations:
- If at any point during the year, the employee reaches the YMPE of $68,500 or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE of $68,500
If the tables are used in these situations, it may result in over or under deduction of federal and provincial taxes during the year.
Note
Refer to the 2023 edition of this guide to resolve any pensionable and insurable earnings review (PIER) deficiencies that may arise after we have processed your 2023 T4 return.
Claim codes
You may have to ask your employees or your pensioners to complete a federal and a provincial personal tax credits return using a federal Form TD1 and a provincial Form TD1.
The total personal amount an employee claims on a TD1 form will determine which claim code you use. The claim amounts that correspond to the federal claim codes are not the same as the claim amounts that correspond to the provincial claim codes. Go to Chart 1 and Chart 2.
The claim codes and corresponding amounts do not appear on either the federal or the provincial TD1 form.
Explanation of claim codes
Claim code 0
This code represents no claim amount. If the federal claim code is “0” because the employee is a non-resident, the provincial claim code must also be “0.” This code may also be used if the employee indicated they have more than one employer or payer at the same time and have entered “0” on the front page of Form TD1 for 2024.
Claim codes 1 to 10
You match the "Total claim amount" reported on your employee’s or pensioner’s TD1 forms with the appropriate claim codes. Then, you look up the tax for the employee’s pay under the claim code in the federal and provincial tax tables for the pay period.
Indexing of claim codes amounts
The credits that apply to each federal and provincial claim code have been automatically increased in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and provincial TD1 forms for 2024, you continue to deduct income tax using the same claim code that you used last year.
Chart 1 – 2024 Federal claim codes
Chart 2 – 2024 British Columbia claim codes
Employment income from all sources
On the federal and provincial TD1 forms, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the "Total claim amount" of the TD1 forms, do not deduct any federal or provincial tax.
However, as an employer, if you know that this statement is false, you must deduct federal and provincial tax from the salary. Deduct tax according to the claim code that applies to the "Total claim amount" of the TD1 forms.
It is a serious offence to knowingly accept a Form TD1 that contains false or deceptive statements. If you are not sure a statement is true, contact 1-800-959-5525.
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