PAYROLL MODIFICATIONS EFFECTIVE JANUARY 1, 2018

 

Varennes, December 2017

This maestro*EXPRESS offers guidelines to update payroll calculation parameters. The amounts to be used are provided for general guidance only. The information is taken from publications issued by tax authorities (TP-1015.F-V by Revenu Québec and T4127 by the Canada Revenue Agency).

We recommend that you carefully check the amounts that you enter into maestro* to ensure that they correspond correctly to your particular situation. It should be noted it is the users’ responsibility to validate whether they are using the correct rates and to keep informed of any changes to their applicable rates.

 

These changes should be made after the last 2017 payroll but before processing your first 2018 payroll. The values in the tables are specific to each province and territory; where there are no corresponding values in the table, leave the field empty in the application. The screenshots in this document are from version 3.04 and may differ from your current version.

 

Summary

To access a specific section, click the corresponding link:

• Definition of the 2018 Payroll Periods
  • Configuration of the Payroll Periods
• Modifications to Taxable Benefits Effective January 1, 2018
• Modifications to CCQ Union Dues
• Modifications to Quebec Payroll
  • Define the AECQ Contribution Dates (Applicable to CCQ-Regulated Employees)
• Modifications to Government Tables
  • Provincial Rates Tab
    • Provincial Rates for 2018
    • Safety Board Amount / Annual Max.
    • W/C – CSST Provision (Quebec only)
    • Insurance Tax Rate for 2018 – (Quebec Only)
    • Labour Standards for 2018 – (Quebec Only)
  • Federal Rates Tab
    • Federal Rates for 2018
  • Provincial Tax Tab
    • Provincial Tax for 2018
    • Income Tax Table
    • Health Care Deduction Table – (Ontario Only)
    • Temporary Contribution for Deficit Reduction – (Newfoundland and Labrador Only)
    • Applicable Tax Reduction Table – (Only Ontario and British Columbia)
  • Federal Tax Tab
    • Tax Rate and Federal Income Thresholds for 2018
    • Employment Tax Credit Section

 

Definition of the 2018 payroll periods

REMINDER: When you close the last 2017 pay period and transfer to accounting, the vacation balance and advances will be added to the starting cumulative amounts for the new year.

 

Configuration of the Payroll Periods

maestro* > Time Management > Maintenance > Payroll > Set Pay Periods

1. On the Set Pay Periods window, click the New icon.
2. Enter the information for the year, the committee and the year’s start date.
3. Click the Apply icon to view the pay periods in the grid.
4. Click the Save icon.
5. Click the Quit icon.

 

The new periods will only be visible in the selections when the active payroll year is 2018.

 

Modifications to Taxable Benefits Effective January 1, 2018

To find out what the required changes by trade are, please refer to Winter’s 2018 Bâtir, published by the CCQ:

https://www.ccq.org/en/Publications

 

maestro* > Time Management > Maintenance > Payroll > Social Benefits Management

 

An Internet connection is required to download the social benefits into maestro*. As well, the trade code, sector, year or level, and annex codes in maestro* and on the CCQ site must match. Only the fields available in the Social Benefits Management screen will be updated.

 

From the Social Benefits Management window, click the Update Social Benefits icon (highlighted in red in the image below) to download and import the social benefits and taxable benefits from the CCQ into maestro*. Make sure to verify the date and modify it if needed, in 2018.

 

Modifications to CCQ Union Dues

The Commission de la Construction du Québec (CCQ) announced changes to the union dues for Local 1604 in the Winter 2018 issue of its Bâtir newsletter. These changes are available on the CCQ Web site at:

https://www.ccq.org/en/Publications

If you are impacted by these changes, the required modifications should be made by January 1, 2018. It is important to make these changes prior to running the first payroll of 2018.

 

maestro* > Time Management > Maintenance > Payroll > Define Unions CCQ

 

Modifications to Quebec Payroll

Define the AECQ Contribution Dates (Applicable to CCQ-Regulated Employees)

maestro* > Time Management > Maintenance > Payroll > Define Committees

The AECQ contribution must be paid in a single instalment, in full, on November 15 of each year. To change the payment date, you must enter these changes in the Define Committees option and set the date to October 15, as shown below.

 

Modifications to Government Tables

maestro* > Time Management > Maintenance > Payroll > Government Tables

1. On the Government Tables screen, in the Detail section, select the code of the province for which you want to change the tax parameters.
2. Where required, enter the appropriate information in the various tabs and sections as described in the following pages.

 

Provincial Rates Tab

 

Provincial Rates for 2018

(Enter in Section 1)

 

Fields	Quebec	Ontario
QPP – Employee Portion (Contribution Rate)	0.054
QPP – Basic Exempt. (Basic General Exemption)	3500
QPP – Annual Max. Employee ($) (Maximal Employee Contribution)	2829.60
QPP – Employer Factor	1.00
Parental Insurance – Employee Factor	0.00548
Parental Insurance – Annual Max. Employee ($)	405.52
Parental Insurance – Employer Factor (QPIP – Employer’s Contribution Rate)	0.00767
Parental Insurance – Annual Max. Employer ($) (QPIP – Employer’s Contribution Rate per Employee)	567.58
Health Care Deduction	Between 0.0150 and 0.0426	Between 0.0098 and 0.0195

 

Safety Board Amount / Annual Max.

(Enter in Section 2 – Safety Board)

Click the Define WC/CSST icon to enter the weekly and yearly values.

You MUST enter the effective start date to ensure no previous values get overwritten.

 

To view the change made to the Define WC/CSST amount, modify the computer date to one in 2018.

 

Provinces and territories	Safety Board
	Weekly Maximum	Annual Maximum
Quebec	1 419.26	74,000
Ontario		90,300
Alberta		98,700
British Columbia		82,700
Prince Edward Island		53,400
Manitoba		127,000
New Brunswick		63,600
Nova Scotia		59,800
Nunavut		90,600
Saskatchewan		82,627
Newfoundland and Labrador		64,375
Northwest Territories		90,600
Yukon		86,971

 

W/C – CSST Provision (Quebec only)

(Enter in Section 2 – Safety Board)

 

Fields	Quebec
W/C – CSST Provision
Rate

 

Insurance Tax Rate for 2018 – (Quebec Only)

(Enter in Section 3)

 

Fields	Quebec
Section: Other
Insurance Tax Rate	9.00

 

Labour Standards for 2018 – (Quebec Only)

(Enter in Section 4)

 

Fields	Quebec
Section: Labour Standards - Max. Labour	74,000
Rate (represents the contribution rate for the CNT financing)	0.07

 

Federal Rates Tab

 

Federal Rates for 2018

(Complete the above screen using the values specific to each province)

 

Provinces and territories	Quebec	All Other Provinces
Employment Insurance – Employee Factor (Employee Contribution Rate to EI)	0.0130	0.0166
Employment Insurance – Annual Max.($) (Employee Contributions in QC Max. Yearly Amount)	672.10	858.22
Employment Insurance – Employer Factor Multiplier (Employer Contribution)	1.4	1.4
Pension Plan – Employee Factor (CPP – Contribution Rate)		0.0495
Pension Plan – Basic Exempt.($) (CPP – Employee Annual Basic Exemption)		3500
Pension Plan – Annual Max.($) (CPP – Employee Max. Contribution)		2593.80
Pension Plan – Employer Factor		1.0

 

Provincial Tax Tab

 

Provincial Tax for 2018

(Enter in Section 1)

 

Fields	Quebec	Ontario	Alberta	British Columbia	Prince Edward Island	Manitoba
Mode	Quebec	Ontario	Alberta	British Columbia	Prince Edward Island	Manitoba
Basic Deduction	15,012	10,354	18,915	10,412	8160	9382
Constant A	0.0600
Maximum B	1150
Credit Rate	0.1500	0.0505	0.10	0.0506	0.098	0.1080
Surtax Level 1		4638			12,500
Rate - Surtax 1		0.200			0.100
Surtax Level 2		5936
Rate - Surtax 2		0.360

 

Fields	New Brunswick	Nova Scotia	Nunavut	Sask.	Newfoundland	Northwest Territories	Yukon
Mode	N.B.	N.S.	Nunavut	Sask.	NFLD	N.W.T.	Yukon
Basic Deduction	10,043	8481	13,325	16,065	9247	14,492	11,809
Constant A
Maximum B
Credit Rate	0.0968	0.0879	0.0400	0.1050	0.0870	0.0590	0.064
Surtax Level 1
Rate - Surtax 1
Surtax Level 2
Rate - Surtax 2

 

Income Tax Table

(Enter in Section 2)

 

(Indexation of Taxable Income)

Provinces and Territories	Amount	Constant K	Rate T
Quebec	0 43,055 86,105 104,765	0 2152 5596 7430	15.00 20.00 24.00 25.75
Ontario	0 42,960 85,923 150,000 220,000	0 1761 3488 4988 7188	5.05 9.15 11.16 12.16 13.16
Alberta	0 128,145 153,773 205,031 307,547	0 2563 4101 6151 9226	10.00 12.00 13.00 14.00 15.00
British Columbia	0 39,676 79,353 91,107 110,630    150,000	0 1047 3269 4900 7566 10716	5.06 7.70 10.50 12.29 14.70 16.80
Prince Edward Island	0 31,984 63,969	0 1279 3134	9.80 13.80 16.70
Manitoba	0 31,843 68,821	0 621 3821	10.80 12.75 17.40
New Brunswick	0 41,675 83,351 135,510 154,382	0 2142 3559 5348 9146	9.68 14.82 16.52 17.84 20.30
Nova Scotia	0 29,590 59,180 93,000 150,000	0 1823 2841 3613 8863	8.79 14.95 16.67 17.50 21.00
Nunavut	0 44,437 88,874 144,488	0 1333 3111 6723	4.00 7.00 9.00 11.50
Saskatchewan	0 45,225 129,214	0 905 3489	10.50 12.50 14.50
Newfoundland and Labrador	0 36,926 73,852 131,850 184,590	0 2142 3102 5080 6925	8.70 14.50 15.80 17.30 18.30
Northwest Territories	0 42,209 84,420 137,248	0 1140 4179 6718	5.90 8.60 12.20 14.05
Yukon	0 46,605 93,208 144,489 500,000	0 1212 2983 5728 16,728	6.40 9.00 10.90 12.80 15.00

 

Health Care Deduction Table – (Ontario Only)

(Enter in Section 3)

 

Applicable Province	Amount	Constant	Rate	Maximum
Ontario	20,000	0	0.06	300
	36,000	300	0.06	450
	48,000 72,000	450	0.25	600
	72,000	600	0.25	750
	200,000	750	0.25	900

 

Temporary Contribution for Deficit Reduction – (Newfoundland and Labrador Only)

(Enter in Section 3)

 

Line	Taxable Income	Contribution	Contribution %
	Amount	Constant	Rate	Maximum
1	50,000	0	10.00	100.00
2	55,000	100	10.00	200.00
3	60,000	200	10.00	300.00
4	65,000	300	10.00	400.00
5	70,000	400	10.00	500.00
6	75,000	500	10.00	600.00
7	80,000	600	10.00	700.00
8	100,000	700	10.00	800.00
9	125,000	800	10.00	900.00
10	175,000	900	10.00	1000.00
11	250,000	1000	10.00	1100.00
12	300,000	1100	10.00	1200.00
13	350,000	1200	10.00	1300.00
14	400,000	1300	10.00	1400.00
15	450,000	1400	10.00	1500.00
16	500,000	1500	10.00	1600.00
17	550,000	1600	10.00	1700.00
18	600,000	1700	10.00	1800.00

 

Applicable Tax Reduction Table – (Only Ontario and British Columbia)

(Enter in Section 4)

 

 

Fields	Ontario	British Columbia
Basic Personal Amount NOTE: The base amount is $239, however, you will need to enter $478 because maestro* must calculate $239 x 2. This only applies to Ontario.	478	453
Amount for Eligible Dependents	442
Minimum Income		20,144
Maximum Income		32,868.72
Adjustment Rate		0.0356

 

Federal Tax Tab

 

(Enter in Section 1)

 

Fields	Quebec	All Provinces
Basic Deduction	11,809	11,809
Basix Credit Rate	0.1500	0.1500
(Calcul T1) Constant	0.1650

 

Tax Rate and Federal Income Thresholds for 2018

(Enter in Section 2)

 

Provinces	Amount	Rate R	Constant K
All Provinces	0	0.1500	0
	46,605	0.2050	2563
	93,208	0.2600	7690
	144,489	0.2900	12,024
	205,842	0.3300	20,258

 

Employment Tax Credit Section

(Enter in Section 3)

 

Fields	Quebec	All Provinces
Rate	0.15	0.15
Maximum	1195	1195

 

For additional information or explanation concerning the required changes to be made in maestro*, please contact Customer Support at 1-877-833-1897.