A federally regulated employer remits CPP, EI, and income tax to the Canada Revenue Agency exactly the same way a provincially regulated employer does. The remitter-type tiers, the filing deadlines, and the CPP and EI rate structure are not federal-employer-specific — see T4/T4A filing, Source-deduction remittances, CPP and CPP2 contribution rates, and EI premium rates for the mechanics, which apply the same way regardless of labour jurisdiction. This note doesn’t restate them.

The genuine deltas for a federally regulated employer sit somewhere else entirely:

Minimum wage. Payroll has to be built on the federal minimum wage floor, not the Ontario rate — see Federal Minimum Wage.
The Wage Earner Protection Program (WEPP). On an employer’s insolvency, WEPP compensates employees for specific unpaid amounts, and what counts as an eligible wage draws on the federal termination and severance entitlements — see Individual Termination Notice and Severance Pay — rather than the Ontario ESA equivalents.

Whether Ontario’s Employer Health Tax applies is a separate question from labour jurisdiction: the working view is that the EHT is levied on Ontario remuneration regardless of whether the employer is federally or provincially regulated for employment-standards purposes, but this specific interaction hasn’t been independently confirmed and should be checked before being relied on.

This is general information, not legal or tax advice. The absence of a federal-specific difference in CPP, EI and income-tax remittance mechanics is the working conclusion behind this note, not an independently re-verified one — confirm it, along with current figures and any jurisdiction-specific payroll question, at the CRA before relying on any of this.

Related notes

Federal vs. Ontario Jurisdiction: The Employment-Law "Instead Of" Rule — A federally regulated employer follows the Canada Labour Code and related federal statutes in place of Ontario employment law, not on top of it — the federal regime replaces the ESA, OHSA, Human Rights Code, AODA and Pay Equity Act rather than adding to them.

Federal Minimum Wage (CLC Part III) — The federal minimum wage resets every April 1, indexed to the prior year's CPI and rounded up to the nearest $0.05, and an employer must pay the higher of the federal rate or the applicable provincial rate where the employee works.

Individual Termination: Notice and Pay in Lieu (CLC Part III, s.230) — Since February 1, 2024, federally regulated employers terminating an employee without just cause owe graduated notice or pay in lieu of 2 to 8 weeks, on top of — not instead of — severance pay.

Severance Pay (CLC Part III, s.235) — A federally regulated employee with 12 months' service who is terminated is owed severance pay — the greater of 2 days' wages per completed year or 5 days' wages — on top of termination notice, at any employer size.

T4 and T4A Slips: Preparing, Distributing, and Filing — Each year you prepare T4 (and T4A where they apply) slips, give copies to your employees, and file the information return with the CRA. The deadline is the last day of February following the calendar year, and you confirm the exact current-year date with the CRA.

CRA Source-Deduction (Payroll) Remittances — Employers remit withheld CPP/CPP2, EI, and income tax to the CRA on a schedule set by their remitter type, which the CRA assigns from the Average Monthly Withholding Amount and notifies by mail. Confirm your own type and due dates in CRA My Business Account.

CPP and CPP2 Contribution Rates, Maximums, and Exemption — The Canada Pension Plan contribution figures reset every January 1 and are announced the prior autumn; you update payroll for the new year's maximum pensionable earnings, basic exemption, contribution rate, the dollar maximums, and the separate CPP2 figures, almost every one of which goes stale the following January and must be re-verified at the CRA page.

EI Premium Rates and Maximums (Annual January 1 Reset) — Employment Insurance premium rates and the maximum insurable earnings reset every January 1. You update payroll for the new figures at the start of each year and confirm the current numbers on the CRA's EI page, because they change annually and can move in either direction.

Employer Health Tax: Annual Return, Exemption, and Instalments — Every Ontario employer with taxable Ontario remuneration files an annual Employer Health Tax return, due March 15 of the following year; employers over the instalment threshold also pay monthly. An exemption shelters a fixed amount of payroll, with no exemption once the employer or its associated group exceeds the upper payroll cap.