Guide
What this calculator leaves out of the cost of a hire
Updated
The figure above is the federal statutory contribution and it is not the cost of employing somebody. Being clear about the gap is the difference between a budget that holds and one that does not.
Vacation and statutory holiday pay
Employment standards in every province require vacation pay, and for many employees it is expressed as a percentage of wages rather than as time already inside the salary.
Where that is how it works, it is a real addition to the cost and it is set by provincial employment standards rather than federally, so it has to be checked for the province of employment.
Workers compensation
Premiums are set by the provincial board, by industry classification and by the employer's own claims experience. In a low-risk office classification they are modest; in construction or transport they are not.
Nothing about them is federal or predictable from a salary, which is why no figure for them appears anywhere on this site.
Provincial health and payroll levies
Several provinces levy an employer payroll tax, usually with a threshold below which small employers pay nothing and a rate that applies above it.
Whether one applies to you depends on the province and on your total payroll rather than on any individual salary, so it is a question to answer once for the business rather than per hire.
Benefits, pension and everything discretionary
Health and dental coverage, a group retirement plan, life and disability insurance, and any employer pension match. All optional in law, all real in a budget, and all set by you rather than by a rate table.
Add them to the figure above rather than assuming any of them is inside it.
The honest way to use the number
Treat the calculator's output as the federal statutory floor: the amount you cannot avoid and can compute exactly.
Then add the provincial and discretionary layers on top, from your own province's rules and your own benefits decisions. That order produces a defensible budget; starting from a rule of thumb percentage does not.