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As 2025 comes to a close, staying on top of payroll deadlines and tax requirements is essential for a smooth transition into the new year. This guide is designed to help you prepare for December payroll, understand office closures, and look ahead to 2026 updates—all specific to your Canadian workforce.
Whether you're operating in Ontario, Québec, or beyond, Justworks has you covered.
Key Year-End Payroll Dates
Payday Reminder
December 31 remains a standard payday, even when it falls on a weekend or holiday.
Payroll Processing Deadlines
To ensure timely payments in December, the first payroll cut-off date is December 4, with a corresponding payday on December 15. The second and final payroll cut-off for the year is December 17, with pay distributed on December 31.
Bank Holidays and Office Closures
Be sure to account for limited availability and banking hours during the holiday season.
Bank Holidays
- December 25: Christmas Day
- December 26: Boxing Day
Office Closures
- December 24: Half-day closure
- December 25–26: Closed
- December 31–January 1: Closed
Year-End Tax Filings and Forms
Justworks handles all year-end tax reconciliations and remittances for your business, including:
Federal Programs
- Canada Pension Plan (CPP)
- Employment Insurance (EI)
- Federal and provincial income taxes
Québec-Specific Programs (if applicable)
- Québec Pension Plan (QPP)
- Québec Parental Insurance Plan (QPIP)
- Provincial income tax
- Health Services Fund (HSF)
Workers' Compensation & Employer Health Tac
- EHT remittances and workers’ compensation premiums are remitted for employees across all provinces.
Employee Tax Forms
- T4s and RL-1s (for Québec employees) will be issued by February 27, 2026.
Looking Ahead to 2026: Statutory Contribution Changes
Here is a preview of confirmed and pending updates to statutory payroll contributions for 2026.
Federal Contributions
Contribution Type |
2025 |
2026 |
|---|---|---|
CPP – Employer Maximum |
$4,034.10 | $4,230.45 |
CPP – Employee Maximum |
$4,034.10 | $4,230.45 |
CPP Second Ceiling – Employer |
$396.00 | $416.00 |
CPP Second Ceiling – Employee |
$396.00 | $416.00 |
EI – Employer Maximum |
$1,508.47 |
$1,572.30 |
EI – Employee Maximum |
$1,077.48 |
$1,123.07 |
Québec Contributions (if applicable)
Contribution Type |
2025 |
2026 |
|---|---|---|
QPP – Employer Maximum |
$4,339.20 | $4,479.30 |
QPP – Employee Maximum |
$4,339.20 | $4,479.30 |
QPP Second Ceiling – Employer |
$396.00 | $416.00 |
QPP Second Ceiling – Employee |
$396.00 | $416.00 |
EI – Employer Maximum |
$1,204.94 | $1,253.98 |
EI – Employee Maximum |
$860.67 | $895.70 |
QPIP – Employer Maximum |
$678.16 | $620.06 |
QPIP – Employee Maximum |
$484.12 | $442.90 |
We will update this section once final rates are released by the CRA and Revenu Québec.
We've Got You Covered
Justworks handles every aspect of year-end payroll in Canada—from payment processing to tax submissions—so you can focus on your team and the year ahead.
No action is required on your part.
For questions or support, contact international-support@justworks.com or reach out to your International Customer Success Manager.
Disclaimer
This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for accounting, legal or tax advice. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor.