Rate table · 123rd edition

Quebec payroll rates: July 2026

123rd edition, rule set 2026-07-01. Quebec is not T4127 Chapter 4. This engine refuses the jurisdiction rather than return federal tax with T2 = 0.

Takehome does not calculate Quebec payroll yet: Quebec uses QPP, QPIP and Revenu Québec formulas, not the CRA T4127 formulas this engine follows. The federal figures below are copied from the CRA's ingested JSON; the CPP and EI tables are the ones for the rest of Canada (Quebec employees pay QPP instead of CPP, and a reduced EI rate because of QPIP). What to use instead: Revenu Québec’s own source deduction tools for Quebec income tax, QPP and QPIP, and the CRA’s federal tables for federal tax and EI. Takehome will not show a federal-only number that looks like a paycheque.

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% (a figure from the federal rule file; Takehome does not apply it because it does not calculate Quebec). Outside-Canada surtax 48.00%.

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.

Quebec provincial table

There is no T4127 Chapter 4 file for Quebec. Revenu Québec publishes TP-1015.3. This page will not invent QPP or provincial brackets.

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.