PAYROLL MODIFICATIONS EFFECTIVE JANUARY 1, 2019

 

Varennes, December 2018

 

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).

 

These changes should be made after the last 2018 payroll but before processing your first 2019 payroll.

 

The values in the tables of this document are specific to each province and territory; where there are no corresponding values in the table, leave the field empty in maestro*. The screenshots in this document are from version 3.04 of maestro* and may differ from your current version. 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.

 

Summary

To access a specific section, click the corresponding link:

• Definition of the 2019 Payroll Periods
  • Configuration of the Payroll Periods
• Modifications to Taxable Benefits Effective January 1, 2019
• 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 2019
    • Safety Board Amount / Annual Max.
    • W/C – CSST Provision (Quebec only)
    • Insurance Tax Rate for 2019 – (Quebec Only)
    • Labour Standards for 2019 – (Quebec Only)
  • Federal Rates Tab
    • Federal Rates for 2019
  • Provincial Tax Tab
    • Provincial Tax for 2019
    • Nova Scotia Additional Basic Deduction Table
    • 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 2019
    • Employment Tax Credit Section

 

Definition of the 2019 payroll periods

REMINDER: When you close the last 2018 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 2019.

 

Modifications to Taxable Benefits Effective January 1, 2019

For more information on the required modifications to the various occupations’ social benefits, you can refer to the Commission de la construction du Québec (CCQ) at all times or view the 2019 winter edition of the Bâtir publication. Last, the electronic update of the social benefits and union dues for locals 1135 and 89, pension adjustment, and taxable benefit rates is now available.

 

Please refer to the How to document Update CCQ-Related Data in maestro*, Update Social Benefits section for further details.

 

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 2019.

 

Modifications to CCQ Union Dues

In the 2019 winter edition of its Bâtir publication, the CCQ announced changes to the social benefit contribution rates for locals 1135 and 89.

If some changes are going to impact your organization, the required modifications should be made by January 1, 2019. It is important to make these changes prior to running the first payroll of 2019.

 

Please refer to the How to document Update CCQ-Related Data in maestro*, Modifying Union Dues section, for further details.

 

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 Association des entrepreneurs en construction du Québec (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 the date October 15 in the Define Committees option, as shown below.

 

Modifications to Government Tables

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

1. On the Government Tables window, 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 2019

Enhancement to the Quebec Pension Plan (QPP)

To align itself with the Canada Pension Plan (CPP) contribution rate enhancement, the Québec Pension Plan (QPP) will also increase its contribution rate. The enhancement will be carried out in two phases, over several years.

In this document, the enhanced contributions have already been added to the basic contributions. The suggested government constant update reflects the changes made to the QPP.

For more information on the QPP contribution rate enhancement, please visit the Retraite Québec website.

Enter in Section 1 of the Government Tables option.

 

Fields	Quebec	Ontario
QPP - Factor/Rate (Employee section)	0.0555
QPP - Basic Exempt. ($) (Employee section) Basic general exemption	3500
QPP - Annual Max. ($) (Employee section) Maximal employee contribution	2,991.45
QPP - Factor/Rate (Employer section)	1.00
Parental Insurance - Factor/Rate (Employee section)	0.00526
Parental Insurance - Annual Max. ($) (Employee section)	402.39
Parental Insurance - Factor/Rate (Employer section)	0.00736
Parental Insurance - Annual Max. ($) (Employer section)	563.04
Healthcare Deduction (Employer section)	Between 0.0170 and 0.0426	Between 0.0098 and 0.0195

 

New - British Columbia Employer Health Tax Starting January 1, 2019, British Columbia employers with remuneration higher than $500,000 must register for the new Employer Health Tax. The employer health tax applies to remuneration paid to employees who: report for work at an employer’s permanent establishment located in British Columbia, or do not report for work at an employer’s permanent establishment, but are paid by an employer’s establishment located in British Columbia. Employers affected by this new health tax can obtain additional information – which covers the required steps to configure the tax in maestro* – by referring to the maestro*EXPRESS titled British Columbia Employer Health Tax Starting January 1, 2019.

 

Safety Board Amount / Annual Max.

Enter in Section 2 – Safety Board of the Government Tables option.

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 2019.

 

Provinces and Territories	Safety Board
	Weekly Maximum ($)	Annual Maximum ($)
Quebec	1,467.20	76,500
Ontario		92,600
Alberta		98,700
British Columbia		84,800
Prince Edward Island		55,000
Manitoba		127,000
New Brunswick		64,800
Nova Scotia		60,900
Nunavut		92,400
Saskatchewan		88,314
Newfoundland and Labrador		65,600
Northwest Territories		92,400
Yukon		89,145

 

W/C – CSST Provision (Quebec only)

Enter in Section 2 – W/C - CSST Provision of the Government Tables option.

 

Fields	Quebec
W/C – CSST Provision
Rate

 

Insurance Tax Rate for 2019 – (Quebec Only)

Enter in Section 3 of the Government Tables option.

 

Fields	Quebec
Insurance Tax Rate	9.00

 

Labour Standards for 2019 – (Quebec Only)

Enter in Section 4 of the Government Tables option.

 

Fields	Quebec
Max. Labour	76,500
Rate Represents the contribution rate for the Commission des normes du travail (CNT, now CNESST) financing	0.07

 

WARNING! The maximum salary for the Normes du travail (CNT, now the CNESST) should not be modified before the end of the T4 and RL-1 production because the Remuneration subject to the contribution amount (displayed on the Employer’s Summary) is taken into account when calculating the maximum salary.

 

Federal Rates Tab

 

Federal Rates for 2019

Enhancement to the Canada Pension Plan (CPP)

Starting January 1, 2019, the contribution rate for the Canada Pension Plan (CPP) will be gradually enhanced to increase Canadians’ retirement revenue. The enhancement will be carried out in two phases, over several years.

In this document, the enhanced contributions have already been added to the basic contributions. The suggested government constant update reflects the changes made to the CPP.

For more information on the CPP contribution rate enhancement, please visit the Canada Revenue Agency website.

Complete the window above using the values specific to your province.

 

Provinces and Territories	Quebec	All Other Provinces
Employment Insurance - Factor/Rate (Employee section) Employment Insurance Contribution Rate	0.0125	0.0162
Employment Insurance - Annual Max.($) (Employee section) Employee Contributions Max. Yearly Amount	663.75	860.22
Employment Insurance - Factor/Rate (Employer section)	1.40	1.40
Pension Plan - Factor/Rate (Employee section)		0.0510
Pension Plan - Basic Exempt.($) (Employee section)		3500
Pension Plan - Annual Max.($) (Employee section)		2,748.90
Pension Plan - Factor/Rate (Employer section)		1.0

 

Provincial Tax Tab

 

Provincial Tax for 2019

Enter in Section 1 of the Government Tables option.

 

Quebec Fields Quebec Mode Quebec Basic Deduction 15,269 Constant A 0.0600 Maximum B 1170 Credit Rate 0.1500 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2	Ontario Fields Ontario Mode Ontario Basic Deduction 10,582 Constant A   Maximum B   Credit Rate 0.0505 Surtax - Level 1 4740 Rate - Surtax 1 0.200 Surtax - Level 2 6067 Rate - Surtax 2 0.360
Alberta Fields Alberta Mode Alberta Basic Deduction 19,369 Constant A   Maximum B   Credit Rate 0.10 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2	British Columbia Fields British Columbia Mode British Columbia Basic Deduction 10,682 Constant A   Maximum B   Credit Rate 0.0506 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2
Prince Edward Island Fields Prince Edward Island Mode Prince Edward Island Basic Deduction 9160 Constant A   Maximum B   Credit Rate 0.098 Surtax - Level 1 12,500 Rate - Surtax 1 0.100 Surtax - Level 2   Rate - Surtax 2	Manitoba Fields Manitoba Mode Manitoba Basic Deduction 9626 Constant A   Maximum B   Credit Rate 0.1080 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2
New Brunswick Fields New Brunswick Mode N.B. Basic Deduction 10,264 Constant A   Maximum B   Credit Rate 0.0968 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2	Nova Scotia Fields Nova Scotia Mode N.S. Basic Deduction 8481 Constant A   Maximum B   Credit Rate 0.0879 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2
Nunavut Fields Nunavut Mode Nunavut Basic Deduction 13,618 Constant A   Maximum B   Credit Rate 0.0400 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2	Saskatchewan Fields Saskatchewan Mode Sask. Basic Deduction 16,065 Constant A   Maximum B   Credit Rate 0.1050 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2
Newfoundland and Labrador Fields Newfoundland Mode NFLD Basic Deduction 9414 Constant A   Maximum B   Credit Rate 0.0870 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2	Northwest Territories Fields Northwest Territories Mode N.W.T. Basic Deduction 14,811 Constant A   Maximum B   Credit Rate 0.0590 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2
Yukon Fields Yukon Mode Yukon Basic Deduction 12,069 Constant A   Maximum B   Credit Rate 0.064 Surtax - Level 1   Rate - Surtax 1   Surtax - Level 2   Rate - Surtax 2

Nova Scotia Additional Basic Deduction Table

Starting in 2018, the basic deduction amount was increased by $3,000 – going from $8,481 to $11,481. An individual whose taxable income does not exceed $25,000 will be authorized to claim the full $3,000 increase. Those with a taxable income over $25,000 will see the increase reduced by 6% of their taxable income. Last, individuals whose taxable income is $75,000 or more will not benefit from any increase.

 

Enter in Section 4 of the Government Tables option.

 

Fields	Nova Scotia
Basic Personal Amount ($)	3,000
Minimum Income ($)	25,000
Maximum Income ($)	75,000
Adjustment Rate	0.06

 

Income Tax Table

Enter in Section 2 of the Government Tables option.

 

(Indexation of Taxable Income)

Provinces and Territories	Amount ($)	Constant K	Rate T
Quebec	0 43,790 87,575 106,555	0 2,189 5,692 7,557	15.00 20.00 24.00 25.75
Ontario	0 43,906 87,813 150,000 220,000	0 1,800 3,565 5,065 7,265	5.05 9.15 11.16 12.16 13.16
Alberta	0 131,220 157,464 209,952 314,928	0 2,624 4,199 6,299 9,448	10.00 12.00 13.00 14.00 15.00
British Columbia	0 40,707 81,416 93,476 113,506    153,900	0 1,075 3,354 5,028 7,763 10,995	5.06 7.70 10.50 12.29 14.70 16.80
Prince Edward Island	0 31,984 63,969	0 1,279 3,134	9.80 13.80 16.70
Manitoba	0 32,670 70,610	0 637 3,920	10.80 12.75 17.40
New Brunswick	0 42,592 85,184 138,491 157,778	0 2,189 3,637 5,465 9,347	9.68 14.82 16.52 17.84 20.30
Nova Scotia	0 29,590 59,180 93,000 150,000	0 1,823 2,841 3,613 8,863	8.79 14.95 16.67 17.50 21.00
Nunavut	0 45,414 90,829 147,667	0 1,362 3,179 6,871	4.00 7.00 9.00 11.50
Saskatchewan	0 45,225 129,214	0 905 3,489	10.50 12.50 14.50
Newfoundland and Labrador	0 37,591 75,181 134,224 187,913	0 2,180 3,158 5,171 7,050	8.70 14.50 15.80 17.30 18.30
Northwest Territories	0 43,137 86,277 140,267	0 1,165 4,271 6,866	5.90 8.60 12.20 14.05
Yukon	0 47,630 95,259 147,667 500,000	0 1,238 3,048 5,854 16,854	6.40 9.00 10.90 12.80 15.00

 

Health Care Deduction Table – (Ontario Only)

Enter in Section 3 of the Government Tables option.

 

Applicable Province	Amount ($)	Constant	Rate	Maximum
Ontario	20,000	0	0.06	300
	36,000	300	0.06	450
	48,000	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 of the Government Tables option.

 

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	1,000.00
11	250,000	1,000	10.00	1,100.00
12	300,000	1,100	10.00	1,200.00
13	350,000	1,200	10.00	1,300.00
14	400,000	1,300	10.00	1,400.00
15	450,000	1,400	10.00	1,500.00
16	500,000	1,500	10.00	1,600.00
17	550,000	1,600	10.00	1,700.00
18	600,000	1,700	10.00	1,800.00

 

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

Enter in Section 4 of the Government Tables option.

 

 

Fields	Ontario	British Columbia
Basic Personal Amount ($) NOTE: The base amount is $244, however, you will need to enter $488 because maestro* must calculate $244 x 2. This note only applies to Ontario.	488	464
Amount for Eligible Dependents	452
Minimum Income		20,668
Maximum Income		33,702
Adjustment Rate		0.0356

 

Federal Tax Tab

 

Enter in Section 1 of the Government Tables option.

 

Fields	Quebec	All Provinces
Basic Deduction	12,069	12,069
Basix Credit Rate	0.1500	0.1500
(Calcul T1) Constant	0.1650

 

Tax Rate and Federal Income Thresholds for 2019

Enter in Section 2 of the Government Tables option.

 

Provinces	Amount	Rate R	Constant K
All Provinces	0	0.1500	0
	47,630	0.2050	2620
	95,259	0.2600	7,859
	147,667	0.2900	12,289
	210,371	0.3300	20,704

 

Employment Tax Credit Section

Enter in Section 3 of the Government Tables option.

 

Fields	Quebec	All Provinces
Rate	0.15	0.15
Maximum	1,222	1,222

 

Do not forget to save the data before closing the option.

 

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