202年updated：变化最大的是CPP，有了CPP2
CPP Rate
2022年员工和雇主的CPP缴款率将为5.70％，高于2021年的5.45％。自雇人士的缴费率将为11.40％，高于2021年的10.9％，也就是说，企业的成本进一步上升。员工的收入也相应的减少了。
2023 Personal rate：
TD1:$15,000 TD1BC：$11,981
| Year | Maximum annual pensionable earnings | Basic exemption amount | Maximum contributory earnings | Employee and employer contribution rate (%) | Maximum annual employee and employer contribution | Maximum annual self-employed contribution |
|---|---|---|---|---|---|---|
| 2024 | $68,500 | $3,500 | $68,500 | 5.95 | $3,701.00 | $7,402.00 |
| 2023 | $65,700 | $3,500 | $62,500 | 5.95 | $3,701.00 | $7,402.00 |
| 2022 | $64,900 | $3,500 | $61,400 | 5.70 | $3,499.80 | $6,999.60 |
| 2021 | $61,600 | $3,500 | $58,100 | 5.45 | $3,166.45 | $6,332.90 |
| 2020 | $58,700 | $3,500 | $55,200 | 5.25 | $2,898.00 | $5,796.00 |
| 2019 | $57,400 | $3,500 | $53,900 | 5.10 | $2,748.90 | $5,497.80 |
| 2018 | $55,900 | $3,500 | $52,400 | 4.95 | $2,593.80 | $5,187.60 |
| 2017 | $55,300 | $3,500 | $51,800 | 4.95 | $2,564.10 | $5,128.20 |
| 2016 | $54,900 | $3,500 | $51,400 | 4.95 | $2,544.30 | $5,088.60 |
| 2015 | $53,600 | $3,500 | $50,100 | 4.95 | $2,479.95 | $4,959.90 |
| 2014 | $52,500 | $3,500 | $49,000 | 4.95 | $2,425.50 | $4,851.00 |
| 2013 | $51,100 | $3,500 | $47,600 | 4.95 | $2,356.20 | $4,712.40 |
| 2012 | $50,100 | $3,500 | $46,600 | 4.95 | $2,306.70 | $4,613.40 |
| 2011 | $48,300 | $3,500 | $44,800 | 4.95 | $2,217.60 | $4,435.20 |
| 2010 | $47,200 | $3,500 | $43,700 | 4.95 | $2,163.15 | $4,326.30 |
EI Rate
就业保险（EI）保费率。 2022年EI保险费率为每100美元可保收益1.58元，较2020年保持一直，但是最大可保收益（MIE），从$56300 增加到 $60300。
| Year | Maximum annual insurable earnings | Rate (%) | Maximum annual employee premium | Maximum annual employer premium |
|---|---|---|---|---|
| 2024 | $63,200 | 1.66 | $1049.12 | $1049.12 |
| 2023 | $61,500 | 1.63 | $1,002.45 | $1,403.43 |
| 2022 | $60,300 | 1.58 | $952.74 | $1,333.84 |
| 2021 | $56,300 | 1.58 | $889.54 | $1,245.36 |
| 2020 | $54,200 | 1.58 | $856.36 | $1,198.90 |
| 2019 | $53,100 | 1.62 | $860.22 | $1,204.31 |
| 2018 | $51,700 | 1.66 | $858.22 | $1,201.51 |
| 2017 | $51,300 | 1.63 | $836.19 | $1,170.67 |
| 2016 | $50,800 | 1.88 | $955.04 | $1,337.06 |
| 2015 | $49,500 | 1.88 | $930.60 | $1,302.84 |
| 2014 | $48,600 | 1.88 | $913.68 | $1,279.15 |
| 2013 | $47,400 | 1.88 | $891.12 | $1,247.57 |
| 2012 | $45,900 | 1.83 | $839.97 | $1,175.96 |
| 2011 | $44,200 | 1.78 | $786.76 | $1,101.46 |
| 2010 | $43,200 | 1.73 | $747.36 | $1,046.30 |
| 2009 | $42,300 | 1.73 | $731.79 | $1,024.51 |
| 2008 | $41,100 | 1.73 | $711.03 | $995.44 |
| 2007 | $40,000 | 1.80 | $720.00 | $1,008.00 |
| 2006 | $39,000 | 1.87 | $729.30 | $1,021.02 |
| 2005 | $39,000 | 1.95 | $760.50 | $1,064.70 |
| 2004 | $39,000 | 1.98 | $772.20 | $1,081.08 |
| 2003 | $39,000 | 2.10 | $819.00 | $1,146.60 |
| 2002 | $39,000 | 2.20 | $858.00 | $1,201.20 |
| 2001 | $39,000 | 2.25 | $877.50 | $1,228.50 |
| 2000 | $39,000 | 2.40 | $936.00 | $1,310.49 |
| 1999 | $39,000 | 2.55 | $994.50 | $1,392.30 |
| 1998 | $39,000 | 2.70 | $1,053.00 | $1,474.20 |
Automobile allowance rates
The automobile allowance rates for 2022 are:
- 61¢ per kilometre for the first 5,000 kilometres driven
- 55¢ per kilometre driven after that
In the Northwest Territories, Yukon, and Nunavut, there is an additional 4¢ per kilometre allowed for travel.
The automobile allowance rates for 2020 and 2021 are:
- 59¢ per kilometre for the first 5,000 kilometres driven
- 53¢ per kilometre driven after that
The automobile allowance rates for 2019 are:
- 58¢ per kilometre for the first 5,000 kilometres driven
- 52¢ per kilometre driven after that
Last update 2022/12/29