Remuneration Subject to Source Deductions and Employer Contributions

The table below lists the different types of remuneration and, for each type, specifies whether the remuneration is subject to source deductions and employer contributions.

Refer to the pages mentioned in this table, as they contain important information.


For information on any special cases that apply to source deductions and employer contributions (such as excepted employment, persons not subject, or exempt employers), refer to the pages in the Calculating Source Deductions and Employer Contributions section that cover source deductions of income tax or the contribution or premium in question.

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