Rate table · 123rd edition
Newfoundland and Labrador payroll rates: July 2026
123rd edition, rule set 2026-07-01. Newfoundland and Labrador has eight brackets, the most in T4127, and a July 2026 TCP jump that is option-scoped.
These figures are copied from the ingested JSON, not re-typed from memory. Use the calculator for a period result.
Federal (same for every province)
14.00% lowest rate. BPAF dynamic, max $16452.00, min $14829.00, phase-out $181440.00 to $258482.00. Canada employment amount $1501.00. LCF 15.00% to $750.00. Quebec abatement 16.50% (not applied outside Quebec). Outside-Canada surtax 48.00%.
| Threshold | Rate R | Constant K |
|---|---|---|
| $0.00 | 14.00% | $0.00 |
| $58523.00 | 20.50% | $3804.00 |
| $117045.00 | 26.00% | $10241.00 |
| $181440.00 | 29.00% | $15685.00 |
| $258482.00 | 33.00% | $26024.00 |
CPP July 2026
YMPE $74600.00, YAMPE $85000.00, basic exemption $3500.00. Employee total rate 5.95% (base 4.95% + first additional 1.00%). Second additional 4.00% on earnings between YMPE and YAMPE. Annual maxima: C $4230.45 (base $3519.45 + first additional $711.00), C2 $416.00. Employer matches C and C2.
EI July 2026
Maximum insurable $68900.00. Employee 1.63% (max $1123.07). Employer 22.82% (max $1572.30), which is 1.4 × the employee rate.
Newfoundland and Labrador brackets
| Threshold | Rate V | Constant KP | Prorated |
|---|---|---|---|
| $0.00 | 8.70% | $0.00 | no |
| $44678.00 | 14.50% | $2591.00 | no |
| $89354.00 | 15.80% | $3753.00 | no |
| $159528.00 | 17.80% | $6943.00 | no |
| $223340.00 | 19.80% | $11410.00 | no |
| $285319.00 | 20.80% | $14263.00 | no |
| $570638.00 | 21.30% | $17117.00 | no |
| $1141275.00 | 21.80% | $22823.00 | no |
Newfoundland and Labrador personal amount
TCP Option 1: fixed $15000.00. Option 2: fixed $13094.00. Lowest rate 8.70%.
What this edition does not change
CPP, EI, and federal brackets are inherited from January. Only BC, NL, and PE overlay provincial files in the 123rd edition.