Payroll for Ontario employers
Payroll Services in London, Ontario
Payroll at A&P Accounting & Tax Experts covers the full cycle for London employers: calculating each pay, withholding CPP, EI and income tax, remitting to the CRA on time and issuing T4 slips and Records of Employment. We run payroll for owner-managers paying a single salary and for growing teams on bi-weekly pay schedules.
Our payroll clients include contractors, clinics, restaurants, retailers and professional corporations across London, Woodstock, Ingersoll and St. Thomas. Some hand us the whole process, others keep an in-house administrator and want a firm checking remittances and year-end slips.
Getting payroll wrong is expensive. Late remittances draw CRA penalties of 3% to 10% of the amount due, missed vacation pay becomes an Employment Standards claim, and directors can be held personally liable for source deductions the company never sent in.
- 5.0 stars on Google
- Downtown London office
- In person or fully online
- Open Saturdays
What we handle
Our Payroll Services for London Employers
Running payroll means meeting obligations to your staff, the CRA and the Province of Ontario on every single pay date. We handle the calculations, filings and paperwork set out in the CRA's payroll requirements for employers, so you can focus on running the business.
Pay Runs and Pay Stubs
We process weekly, bi-weekly, semi-monthly or monthly pays, including overtime, vacation pay, bonuses and taxable benefits. Employees are paid by direct deposit and receive a pay stub that meets the Employment Standards Act's wage statement rules.
Source Deductions and CRA Remittances
Every pay, we withhold income tax, Canada Pension Plan contributions and EI premiums, then add the employer's matching CPP and 1.4 times the employee EI. The total is remitted under your RP payroll account by your remitter type's due date.
T4 and T4A Slips at Year-End
T4 slips for employees and T4A slips for certain contractors and other payments are due by the last day of February. For the 2026 year, February 28, 2027 falls on a Sunday, so the CRA accepts slips filed on Monday, March 1. Filing more than five slips must be done electronically.
Records of Employment (ROEs)
When an employee quits, is laid off or goes on parental or sick leave, an ROE tells Service Canada about their insurable hours and earnings. Filed electronically through ROE Web, it is generally due within five calendar days after the end of the pay period in which the interruption of earnings happened.
2026 Payroll Rates and Maximums
These are the 2026 figures we build into every pay calculation, confirmed against the CRA and Ontario Ministry of Finance.
| Deduction or tax | 2026 figure |
|---|---|
| CPP contribution rate (employee and employer each) | 5.95% |
| Maximum pensionable earnings (YMPE) and basic exemption | $74,600 and $3,500 |
| Maximum employee CPP contribution | $4,230.45 |
| CPP2 rate on earnings from $74,600 to $85,000 | 4% each, up to $416 per employee |
| EI employee premium rate | 1.63% (employer pays 1.4 times) |
| Maximum insurable earnings | $68,900 |
| Maximum EI premium | $1,123.07 employee, $1,572.30 employer |
| Ontario Employer Health Tax exemption | First $1 million of Ontario payroll for eligible employers |
Ontario compliance
Ontario Payroll Rules Employers Need to Know
Federal deductions are only half of payroll in this province. Ontario employers also answer to the Employment Standards Act, the Employer Health Tax Act and the Workplace Safety and Insurance Board, and these are the rules small businesses most often miss.
Vacation Pay and Public Holiday Pay
Under the Employment Standards Act, employees earn at least two weeks of vacation and 4% vacation pay, rising to three weeks and 6% after five years with the same employer. Ontario has nine public holidays, and holiday pay is generally the regular wages and vacation pay earned in the four work weeks before the holiday week, divided by 20.
Employer Health Tax (EHT)
The Employer Health Tax is a provincial payroll tax of 0.98% to 1.95%, depending on total Ontario payroll. Eligible employers pay nothing on the first $1 million, while those over $1.2 million must pay monthly instalments and everyone who owes files an annual return by March 15.
WSIB Premiums and Clearance Certificates
Most Ontario employers in covered industries must register with the WSIB within 10 days of hiring their first worker and report insurable earnings for premiums. In construction, a business that hires a contractor without a valid clearance certificate can be held liable for that contractor's unpaid premiums, up to the labour portion of the contract.
Director Liability for Unremitted Source Deductions
Under section 227.1 of the Income Tax Act, directors of a corporation can be personally liable for source deductions that were withheld but never remitted, plus interest and penalties. The CRA can assess a director up to two years after they resign, and the main defence is showing you took reasonable steps to prevent the failure.
Worried a remittance or T4 was missed?
Call our London office and we will review your payroll account, spot the gaps and tell you what it takes to fix them.
Tools
Payroll Software Options
The best payroll platform for a five-person crew is rarely the best one for a 60-person operation. We can run your payroll for you on a platform that fits your size, or support an in-house administrator with remittance reconciliations, year-end slips and PIER reviews.
| Platform | Best fit | Pricing model | Notes |
|---|---|---|---|
| Wagepoint | 1 to about 50 employees | Monthly base fee plus a per-employee fee (published plans start around $20 a month plus $4 per employee) | Canadian-built, simple direct deposit, T4 and ROE filing included |
| QuickBooks Payroll | Businesses already on QuickBooks Online | Add-on to a QuickBooks subscription plus a per-employee fee | Wages and remittances post straight to the ledger |
| ADP Canada | Larger teams, unionized or multi-province staff | Quoted by ADP based on headcount and modules | Full-service remittance, HR and time tracking options |
| Payworks | Mid-sized Canadian employers | Quoted per pay run and employee | Canadian provider with HR, time and attendance modules |
Software fees are set by the providers and change regularly. Our quote shows our professional fee separately from any subscription you pay.
Getting started
Setting Up Payroll Step by Step
Hiring your first employee in Ontario triggers a short list of registrations and paperwork that has to be in place before the first payday. Here is how we get a new employer from offer letter to first remittance without a misstep.
Open a CRA Payroll Program Account (RP)
Your business number gets an RP payroll account, added through My Business Account or Business Registration Online. We also check whether WSIB registration applies to your industry.
Collect TD1 Forms and Employee Details
Each employee completes a federal TD1 and an Ontario TD1ON, which set their tax credits, and provides a SIN, address and banking details for direct deposit.
Run the First Pay and First Remittance
We calculate and pay the first payroll, then remit the deductions. As a new regular remitter, your first remittance is due by the 15th of the month after that first payday.
Year-End Slips and Summaries
We reconcile the year's payroll to your remittances, complete a PIER review of CPP and EI, then file T4 slips and the T4 Summary following the CRA's slips and summaries rules.
Fees
Payroll Service Pricing
Payroll is usually priced per pay run plus a small amount per employee, with year-end T4 preparation quoted separately. A single owner-manager salary paid monthly costs far less to administer than 30 hourly staff paid weekly with overtime and tips.
We look at your headcount, pay frequency and current setup, then quote a fixed fee before we run the first pay.
- Number of employees and how often they are paid
- Hourly, salaried, commission or tipped pay structures
- Off-cycle pays, bonuses and taxable benefits
- ROEs, T4 and T4A slips and EHT or WSIB filings
- Clean-up of past remittance or slip errors
For how payroll fits with bookkeeping and year-end work, see our fees and pricing for London accounting services.
Hiring your first employee this year?
Call us before the first payday. We will set up the CRA payroll account, TD1 forms and remittance schedule so you start compliant.
The A&P difference
Why London Employers Use A&P for Payroll
Payroll errors rarely show up on payday. They surface months later as a PIER assessment, a penalty notice or an employee's Employment Standards complaint, which is why London employers want an accounting firm watching the whole picture.
Payroll Tied to Your Books and T2
Wages, remittances and EHT are posted to the ledger we keep, so payroll expense on your corporate return matches the T4 Summary exactly.
Ontario Rules Built In
Vacation pay, public holiday pay, EHT and WSIB are handled as part of the service, not left for you to research.
Someone to Call About CRA Letters
If the CRA questions a remittance or a T4, we read the notice with you and handle the reply as part of our year-round support.
Five-Star Client Reviews
Every one of our 11 Google reviews is five stars, with clients pointing to our responsiveness and attention to detail.
Payroll FAQs
New and growing employers ask us about pay frequency, deadlines and who counts as staff more than anything else. These answers cover the basics for Ontario businesses.
How often should payroll be processed?
Ontario's Employment Standards Act requires you to set a recurring pay period and a regular payday, but it does not dictate a specific frequency. Most London employers pay bi-weekly (26 pays a year) or semi-monthly (24 pays), while weekly pay is common in trades and hospitality.
Whatever you choose, each employee must receive a written wage statement on or before payday showing gross pay, deductions and vacation pay.
When are payroll remittances due?
Most small employers are regular remitters, which means CPP, EI and income tax withheld in a month are due to the CRA by the 15th of the following month. New employers start in this category.
Very small employers with a perfect compliance record may qualify to remit quarterly, while larger employers whose average monthly withholdings reach $25,000 become accelerated remitters with two or four due dates a month. Due dates are based on when employees are paid, not when the work was done.
Do I have to pay Employer Health Tax?
Most small Ontario employers do not owe Employer Health Tax, because eligible employers are exempt on the first $1 million of annual Ontario payroll. Employers with more than $5 million in Ontario payroll cannot claim the exemption, and associated corporations must share a single exemption.
Once your payroll passes the exemption, you must register with the Ontario Ministry of Finance and file an annual EHT return by March 15.
Is my worker an employee or a contractor?
It depends on the actual working relationship, not on what the contract calls it. The CRA looks at who controls how and when the work is done, who supplies the tools, whether the worker can hire helpers, and whether the worker carries a real chance of profit or risk of loss.
If a contractor is later found to be an employee, the CRA can assess both halves of the missed CPP and EI plus penalties and interest. When the answer is unclear, either party can ask the CRA for a ruling using Form CPT1.
Can you run payroll for just one employee or myself?
Yes. Many of our payroll clients are owner-managers who pay themselves a salary from their corporation, sometimes with one part-time employee.
A shareholder who controls more than 40% of the voting shares is generally not in insurable employment, so no EI is deducted, but CPP still applies. Whether salary, dividends or a mix makes more sense is a planning question we look at alongside your T2 return.
Keep exploring
Related Services and Areas We Serve
Payroll touches your bookkeeping every pay period and your corporate tax return every year-end, so the services below are natural companions. We also run payroll for employers in the Oxford and Elgin County towns along Highways 401 and 4.
Bookkeeping Services
Our monthly bookkeeping in QuickBooks Online or Xero records every pay run and remittance in the right accounts.
Corporate Tax Returns (T2)
Our T2 corporate tax returns for Ontario companies reconcile salaries to T4s and weigh salary against dividends.
Small Business Accounting
Small business accounting and financial statements show what your payroll really costs as a share of revenue.
Payroll for Woodstock Employers
Manufacturers and suppliers use our accounting services for Woodstock businesses for payroll and year-end.
Payroll for Ingersoll Employers
Small employers just off Highway 401 work with our accountants serving Ingersoll, mostly online.
Payroll for St. Thomas Employers
Growing Elgin County businesses rely on our tax and payroll help for St. Thomas employers.
Talk to a London Payroll Accountant
Whether you are hiring your first employee or untangling a year of missed remittances, one call tells you what payroll will cost and what we need to start. Phones are answered Monday to Friday from 9 a.m. to 6 p.m. and Saturdays from 10 a.m. to 3 p.m.