Government Tables
Objective
The Government Tables function is used to configure all tables required to calculate the federal and provincial income taxes.
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The values entered must be from the income tax guides provided by the various levels of government. |
Prerequisites
Steps
| maestro* > Time Management > Maintenance > Payroll > Government Tables |
Creating a Government Table
- Enter the required information in the Details section:
Field
Description
Code
Code for the government table.
Description
Description of the government table.
- Enter the required information in the
Provincial Rates tab:
Field
Description
Employer Number
Employer number for the province.
NOTE: In multidimensional mode, you can enter a different number for each paying company by clicking the search button and leaving the employer number field blank.
Provincial Remittance Account
General ledger liability account to which provincial income tax remittances are posted.
Abbreviation of Quebec Pension Plan, the QPP is a public insurance plan for people aged 18 and up who earn a wage and whose annual income is greater than $3,500. It offers to these people and to anyone who has worked in the province of Quebec before, as well as to their loved ones, a basic financial protection upon retirement, death, or in case of disability.
This field is divided into five sections:
Remittance Account
This field allows to indicate the General Ledger account that is used to account for the QPP remittances - note that the QPP account is a liability account. If the company decides not to have a separate account for QPP remittances, this field must be left empty and maestro* will use the provincial remittance account.
Factor/Rate (Employee)
The Quebec Pension Plan is financed by the contribution of all workers and employers in Quebec. In this field must be entered the employees total contribution rate to the QPP (basic rate + additional rate).
The contribution rate being shared equally between the employee and the employer, only half of it must be entered. For example, the basic and additional contribution rate totaled, in 2023, 12.80%. It is therefore half of that, a rate of 6.40%, that must be entered (as a decimal number): 0.0640.
Basic Exempt. ($)
This field allows to indicate the basic exemption amount given by the Quebec government.
This figure is the QPP's contribution exemption amount for a year. In 2023, that amount was $3,500.
Annual Max. ($)
In this field must be entered the employee's maximal contribution. This amount includes both the basic and additional rate contribution.
This amount is displayed on the Quebec Pension Plan's website each year. In 2023, this amount was $4038.40.
Factor/Rate (Employer)
This field is used to indicate the employer's QPP contribution.
As previously indicated, that employer part is equal to the employee's. Maestro* makes the entrance of this rate easier by using a factor.
For the employer's part to be equal to the one entered in the Factor/Rate (Employee) section, enter 1; 1 = 1 time the employee contribution.
QPP Additional Rate The Factor/Rate (Employee) section displays the employee's total QPP contribution rate (basic rate + additional rate). In the current field, only the additional contribution rate must be entered, for a total of 1% (0.01) for 2023.
Contrary to the basic rate, which offers a a non-refundable tax credit, the part of the contribution calculated on the additional rate offers a tax deductible amount.
For more information on the difference between the additional and basic rates, click HERE; this link leads to the Quebec Pension Plan's website.
Parental Insurance (QPIP)
Abréviation de Régime québécois d'assurance parentale, le RQAP constitue un moyen concret, pour les travailleuses et travailleurs, de mieux concilier leurs responsabilités familiales et professionnelles. Il vise à soutenir financièrement les parents d'un enfant nouvellement né ou adopté, à les encourager dans leur désir d'avoir des enfants et à les soutenir dans leur volonté de consacrer plus de temps à leurs enfants.
Le RQAP prévoit le versement de prestations à toutes les travailleuses et tous les travailleurs - salariés et autonomes - admissibles qui prennent un congé de maternité, un congé de paternité, un congé parental ou un congé d'adoption.
Sections disponibles :
Remittance Account
Ce champ permet d'indiquer le compte de grand livre qui est utilisé pour comptabiliser les remises RQAP; noter que le compte RQAP est un compte de passifs. Si la compagnie décide de ne pas avoir de compte distinct pour les remises RQAP, ce champ doit être laissé vide et maestro* utilisera le compte de remise provinciale.
Factor/Rate
Le Régime québécois d'assurance parentale est financé par les cotisations des personnes qui travaillent et des employeurs du Québec. Dans ce champ doit être inscrit le taux de cotisation employé.
Ce taux est unilatéral à tous les salariés du Québec et est indiqué par le gouvernement du Québec. Par exemple, en 2023, le taux de cotisation des employés était de 0,494%. Noter que ce taux doit être inscrit en décimale dans maestro*, soit 0,00494.
NOTE : Ce taux est différent pour les travailleurs autonomes. Pour une liste de tous les taux, visiter le site Web du RQAP en cliquant ICI.
Annual Max. ($)
Ce champ permet d'indiquer la cotisation maximale annuel au RQAP pour le salarié.
Ce montant est affiché sur le site du RQAP à chaque année. En 2023, pour les salariés, le montant était de 449.54 $
Employer Portion
Tel qu'indiqué plus haut, le RQAP est financé par les cotisations des employés et des employeurs.
Le taux de cotisation de l'employeur, en 2023 au Québec, était de 0.692%. Noter que ce taux doit être inscrit en décimale dans maestro*, soit 0,00692.
Max. An ($) (Employeur)
Ce champ permet d'indiquer la cotisation annuelle pour l'employeur.
Ce montant est affiché sur le site du RQAP à chaque année. En 2023, pour les employeurs, le montant était de 629.72 $.
Healthcare Deduction
Employers and individuals are required to contribute to;
- The Health Services Fund (HSF) in Québec;
- The Employer Health Tax (EHT) outside Québec.
Remittances are collected by the provincial government. The purpose of this fund is to help finance the health care and social services system.
NOTES: If the EHT exemption key is checked for the employee in the Employee Management option (Income Taxes tab > Exemption Keys section > Provincial sub-section), the contribution is not calculated.
If the EHT contribution is calculated, the amount is displayed and can be modified during a payroll calculation override.
Available values:
Remittance Account
General ledger account to which are posted HSF/EHT remittances.
If there is no separate account for HSF/EHT remittances, leave the field blank and the system will use the provincial remittance account.
Employer Portion
Factor for calculating health services. Rate in decimal format rather than as a percentage: 4.95% = 0.0495.
- Safety Board section:
Field
Description
Source
Source type of the gross earnings used for the W/C-CSST calculation.
Available values:
Provincial
Uses the gross provincial earnings.
NOTE: Usually used for Québec.
Federal
Uses the gross federal earnings.
NOTE: Usually used for provinces other than Québec.
Max W/C
Uses the salary (hours * Hourly Rate) to which the checked Affects W/C CSST Salary bonuses are added.
NOTE: According to the maximum W/C CSST for the province. Usually used for Québec.
Remittance Account
General ledger account to which Commission de la sécurité et santé au travail (W/C - CSST) remittances are posted.
NOTE: If the W/C – CSST is posted with the payroll, the remittance account must be the same as the account specified in the Provision Account field in the W/C – CSST Provision section.
The weekly and annual maximum amounts applicable to W/C CSST are displayed. To change or add an amount, click the Define W/C CSST icon and complete the information in the Maximums tab by province.
- W/C – CSST Provision section:
If a rate is entered, the remittance and provision accounts are mandatory.
Field
Description
Rate
W/C – CSST provision rate in %. If there is no rate, the field must be empty.
Remittance Account
General ledger account to which Commission de la sécurité et santé au travail (W/C – CSST) remittances are posted.
Provision Account
General Ledger Account to which the W/C – CSST provision is posted.
- Exclude Taxable Benefits section:
This section lets you check the taxable benefits to be excluded from the W/C - CSST calculation. Checked items will be excluded from insurable earnings for W/C CSST purposes.
- Labour Standards section:
Field
Description
Max. Labour
Maximum annual insurable amount for the CNT.
Rate
Contribution rate as a %. 0.08% = 0.08. If there are no amounts, the field must be empty.
Remittance Account
General ledger account to which Commission des normes du travail (CNT) remittances are posted. If there are no CNT amounts, the field must be empty.
- Other section:
Field
Description
Insurance Tax Rate
Provincial sales tax rate applicable to insurance.
PBB Source
Salary source for the calculation of the Project Base Burden (PBB).
- Enter the required information in the Federal Rates tab:
Field
Description
Employer Number – Employment Insurance
Employer number for Canada.
NOTE: In multidimensional mode, you can enter a different number for each paying company by clicking the search button and leaving the employer number field blank.
Employer Number – Reduced Rate
Employer number for the reduced rate in Canada.
In the Employer column, a field allows you to enter the employer factor for the reduced rate.
Federal Remittance Account
General ledger liability account to which federal income tax remittances are posted.
Employment Insurance
Available values:
Remittance Account
General ledger account to which employment insurance remittances are posted. If there is no separate account for employment insurance remittances, leave the field blank and the system will use the federal remittance account.
Factor/Rate
Factor for the calculation of employment insurance. Rate in decimal format rather than as a percentage: 4.95% = 0.0495.
Basic Exempt. ($)
Basic exemption amount for the calculation of employment insurance.
Annual Max. ($)
Maximum annual contribution amount.
Employer Portion
Factor for the employer's share: 1 = 1 x the employee's share.
Pension Plan (CPP)
Abbreviation of Canada Pension Plan, the CPP is a taxable monthly benefit that provides partial income replacement upon retirement. If eligible, the person will receive the CPP retirement pension for the rest of their life. Contributions are deducted from an employee's pensionable earnings if the employee meets all the following conditions:
- has a pensionable employment
- is not considered as invalid by the CPP or QPP
- is between the age of 18 to 69, even if the employee receives a retirement pension from the CPP or QPP.
In maestro*, this field is divided into five sections:
Remittance Account
This field is used to indicate the general ledger account used to account for CPP remittances - note that the CPP account is a liability account. If the company decides not to use a separate account for CPP remittances, this field must be left empty and maestro* will use the provincial remittance accounts.
Factor/Rate (Employee)
The Canadian Pension Plan is financed by the contributions of the Canadian workers and employers (other than those in Quebec - see QPP for this province). In this field must be entered in employee's total contribution (basic rate + additional rate).
As the contribution rate is equally divided between the employer and the employee, half of the total rate has to be entered. For example, the basic and additional contribution rate to the pension plan totaled, in 2023, 11.90%. It is therefore half of that, for a total rate of 5.95%, that must be entered, in decimal format: 0.0595.
Basic Exempt. ($)
This field is used to indicate the basic exemtion amount given by the Government of Canada.
This digit is the amount exempt from contribution to the CPP for a given year. In 2023, that amount was $3,500.
Annual Max. ($)
This field is used to indicate the maximal contribution for the worker. This amount includes both contribution of both the basic and additional rate.
This amount is displayed on the Canada Revenue Agency webiste (CRA) every year. In 2023, this amount was $3,754.45.
Factor/Rate (Employer)
This field is used to indicate the employer part of the contribution to the CPP.
As previously mentionned, the employer part is equal to the employee part. Maestro* makes the entry of that part easier by using a factor.
To ensure that the employer part is the same as the employee's entered in the Factor/Rate (Employee) field, enter 1; 1 = one time the employee part.
CPP Additional Rate
The Factor/Rate (Employee) section of the QPP field dipslays the total employee's contribution rate (basic + additional) to the CPP. In the present field, only the additional contribution rate must be entered, for a total of 1% (0.01) in 2023.
Contrary to the basic rate, which offers a a non-refundable tax credit, the part of the contribution calculated on the additional rate offers a tax deductible amount.
For more information on the basic and additional contribution rates to the CPP, click HERE - this link leads to the Government of Canada's website.
- Other section:
Field
Description
Insurance Tax Rate
Federal sales tax rate applicable to insurance.
- Enter the required information in the Provincial Tax tab:
Field
Description
Mode
Method for calculating the provincial income tax for the various provinces.
Basic Deduction
Amount of the basic personal exemption provided by the provincial revenue department.
Constant A
Value of the constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
Maximum B
Maximum of the constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
Credit Rate
Tax credit percentage on personal exemptions.
Surtax Level 1 / Rate
First maximum level for the calculation of a surtax.
Surtax Level 2 / Rate
Second maximum level for the calculation of a surtax.
Maximum Credit / Rate
Credit amount on the calculation of income tax. Percentage of the surtax.
Poverty Fund
Contribution percentage for the fund to fight poverty.
- Reduced Income Tax - Ontario and British Columbia section:
Field
Description
Base Amount
Base amount for reduced income tax.
NOTE: For this amount, refer to report T4032 on the CRA site.
Minimum Income
Minimum income amount applicable for the income tax reduction.
NOTE: This field applies to the province of British Columbia only.
Adjustment Rate
Adjustment percentage applicable to decrease the base amount for income between the minimum and maximum income levels. To be completed for the province of British Columbia only.
NOTE: Enter 0.099 for 9.99%.
Personal amount for dependents
Amount for the income tax reduction applicable to dependents.
NOTE: For the province of Ontario, complete the Dependent field in the Bonuses, Deductions and Income Tax tab in Employee Management.
Maximum Income
Maximum income amount applicable for income tax reduction.
NOTE: This field applies to the province of British Columbia only.
- Income Tax Table section:
Field
Description
Amount
Minimum amount.
Constant K
Constant.
Rate T
Tax rate.
Complete the table according to the income tax level, as provided by the revenue department.
- Health Care Deduction Table section:
Field
Description
Amount
Minimum amount.
Constant
Constant.
Rate
Tax rate.
Maximum
Maximum amount.
This table applies to the province of Ontario only.
Complete the table according to the data provided by the revenue department.
- Temporary Deficit Reduction Levy section:
This table applies to the province of Newfoundland only.
Field
Description
Amount
Minimum amount.
Constant
Constant.
Rate
Tax rate.
Maximum
Maximum amount.
- Additionnal Basic Deduction section:
This table applies to the province of Nova Scotia and Yukon Territory only.
Field
Description
Base Amount
Base amount for reduced income tax.
Personal amount for dependents
Amount for the income tax reduction applicable to dependents.
Minimum Income
Minimum income amount applicable for the income tax reduction.
Maximum Income
Maximum income amount applicable for income tax reduction.
Adjustment Rate
Adjustment percentage applicable to decrease the base amount for income between the minimum and maximum income levels. To be completed for the province of British Columbia only.
- Enter the required information in the Federal Tax tab:
Field
Description
Basic Deduction
Amount of the basic personal exemption provided by the federal revenue department.
Basic Credit Rate
Tax credit percentage on personal exemptions. For federal, the percentage is 16% (0.16).
(Calcul T1) Constant
Tax abatement percentage for Quebec. Applies only to Quebec. The rate is 16.5% (0.165).
Constant V
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
Surtax 1 Rate A
Rate for the first level for calculating a surtax.
NOTE: This field should be set to 0, unless indicated otherwise.
Sill B (Calcul V1)
Threshold for the calculation of surtax 1.
NOTE: This field should be set to 0, unless indicated otherwise.
Surtax 2 Rate A
Rate for the calculation of the second level of a surtax.
NOTE: This field should be set to 0, unless indicated otherwise.
Sill B
Threshold for the calculation of surtax 2.
NOTE: This field should be set to 0, unless indicated otherwise.
(Calcul V2) Constant A
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
(Calcul V3) Constant A
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
(Calcul V4) Constant A
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
(Calcul S) Constant A
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
Constant B
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
Constant C
Constant for the calculation of income taxes.
NOTE: This field should be set to 0, unless indicated otherwise.
General Surtax Factor
Percentage for the calculation of a general surtax.
NOTE: This field should be set to 0, unless indicated otherwise.
Surtax Factor (1 A)
Percentage for the calculation of surtax 1.
NOTE: This field should be set to 0, unless indicated otherwise.
Constant B
Income tax calculation rate.
NOTE: This field should be set to 0, unless indicated otherwise.
Surtax Factor (2 A)
Percentage for the calculation of surtax 2.
NOTE: This field should be set to 0, unless indicated otherwise.
Constant B
Income tax calculation rate.
NOTE: This field should be set to 0, unless indicated otherwise.
Field
Description
Amount
Minimum amount.
Rate R
Tax rate.
Constant K
Additional credit.
Complete the table according to the income tax level, as provided by the federal revenue department.
- Employment Credit section:
Field
Description
Rate
Lowest personal tax rate for the year.
Maximum
Maximum annual credit.
- Basic Deduction Adjustment section:
Field
Description
Adjustment Amount
Adjustment percentage applicable to decrease the base deduction adjustment between the minimum and maximum income levels.
Minimum Income
Minimum income amount applicable for basic deduction adjustment.
Maximum Income
Maximum income amount applicable for basic deduction adjustment.
- Click Save.
See also
- Define W/C - CSST
- Employee Management
- How to Configuring the Worker Compensation for the Canadian Payroll