--- title: "Payroll Services in Markham, ON | EverStone CPA" url: https://www.everstonecpa.com/payroll-services-markham description: "Payroll services for Markham employers: source deductions, PD7A remittances, T4 slips, Ontario employer health tax and WSIB, run online. Get a fixed quote." updated: 2026-10-16 publisher: EverStone CPA Inc. (Chartered Professional Accountant firm, Abbotsford, BC) service_area: British Columbia, Alberta, Ontario and Manitoba --- [Home](https://www.everstonecpa.com/) [Payroll services](https://www.everstonecpa.com/payroll-services-canada) Markham Payroll & source deductions · Markham # Payroll services in *Markham* Markham employers run payroll on two tracks: federal source deductions remitted to the CRA, and Ontario obligations that only appear once the team grows — employer health tax, WSIB and the province’s own holiday pay rules. EverStone runs payroll for [Markham businesses](https://www.everstonecpa.com/accountant-markham) online, on a written fixed scope. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** Markham employers withhold income tax, CPP and EI from each pay, remit them to the CRA on an assigned schedule, and file T4 slips by the last day of February. Ontario adds employer health tax once payroll passes the $1,000,000 exemption, with the rate chosen from total payroll before the exemption. WSIB coverage is separate again. For a Markham business, payroll is included in monthly bookkeeping from $300 a month. Payroll covers the source deductions for CPP, EI premiums and income tax, the PD7A remittances to the CRA, the year-end T4 and T4A slips, and access through My Business Account. Updated October 2026 . ## What payroll looks like for a Markham employer The City of Markham’s economic development office points to technology, semiconductors, life sciences, advanced manufacturing, food and beverage and professional services as its key sectors, alongside a large number of head offices. The owner-managed employers we work with sit around that base: software and engineering firms paying salaried developers, manufacturers and distributors with hourly warehouse and production staff, clinics and professional corporations with a small team, and restaurants and shops in places like Main Street Unionville with part-time and seasonal staff. Each of those runs payroll differently, and the differences matter. A technology firm’s payroll is usually steady salaries plus bonuses, stock-option events and the occasional contractor who may really be an employee. A production or warehouse employer has hourly rates, overtime, shift changes and vacation pay that has to be tracked rather than estimated. A restaurant has tips, split shifts, students and a summer peak. We set up the pay calendar, earnings codes and records around how your business actually pays people, then run it the same way every period. ## The federal deductions underneath everything The federal obligations are the same in every province. Income tax, CPP and EI are withheld from each pay and, with the employer’s matching CPP and EI, remitted to the CRA. The remittance schedule is assigned from your average monthly withholding, and a new employer generally starts as a regular remitter due by the 15th of the following month. Late remittances carry penalties that grow with the delay, and directors can be personally liable for unremitted source deductions. Each payroll account has its own RP number and its own PD7A statement, and the T4 summary at year-end has to agree to what was remitted. [Payroll remittances and the RP account](https://www.everstonecpa.com/blog/payroll-remittances-canada-rp-account) covers the schedule in detail. ## Ontario employer health tax: the rate is chosen before the exemption Ontario’s employer health tax is graduated rather than flat, and the order of operations is where employers go wrong. You select the rate from the band table using **total Ontario remuneration before any exemption is deducted**. Only then do you subtract the exemption and apply the chosen rate to what remains. Deducting the exemption first and then finding your band puts you in a lower band than you belong in and understates the tax. The bands run from 0.98% on [Ontario payroll](https://www.ontario.ca/document/employer-health-tax-eht) up to $200,000, through a series of steps between $200,000.01 and $400,000, to 1.95% on payroll over $400,000. The exemption is $1,000,000. No exemption at all is available where the employer or its associated group has more than $5,000,000 of annual Ontario payroll, and associated employers must file an allocation agreement to share the single exemption. All of it is tabled with its source on the [Ontario tax facts page](https://www.everstonecpa.com/ontario-tax-facts). ## Growing technology teams cross the exemption faster than expected For a Markham software or hardware company, payroll is usually the largest cost by far, and engineering salaries add up quickly. A team that was comfortably under the exemption two years ago can cross it after a handful of hires, and the first year it does, the employer health tax arrives as an annual charge nobody budgeted for. Family groups face the same issue from another angle: an operating company, a management company and a holding company that are associated share one exemption, so it has to be calculated at group level and then allocated. Doing it entity by entity and adding the results gives a number that is wrong in a predictable direction. The [associated corporations](https://www.everstonecpa.com/blog/associated-corporations-small-business-deduction) note covers the parallel issue on the corporate tax side. ## WSIB is its own registration Workplace coverage in Ontario runs through the **Workplace Safety and Insurance Board**, which is entirely separate from the Ministry of Finance and carries its own registration, classification and clearance obligations. It draws on the same payroll figures but is reported to a different body on a different schedule, which is exactly the sort of split that gets missed when payroll is run informally. In construction, compulsory coverage extends to owners and executive officers as well; the [trades accounting page for Markham](https://www.everstonecpa.com/trades-accountant-markham) covers that. ## Ontario holiday and vacation pay Ontario recognizes nine public holidays. Public holiday pay is the regular wages earned plus vacation pay payable in the four work weeks before the work week containing the holiday, divided by twenty. That formula differs from other provinces, so a national payroll policy written elsewhere will not produce correct amounts here. For hourly and part-time staff in retail, food service and warehousing, holiday pay is where errors accumulate quietly, and they are cheaper to prevent than to correct across a year of pay stubs. ## Owner pay and the T4 or T5 question For an incorporated owner, payroll is also where the salary-versus-dividend decision is carried out. Salary runs through the payroll account with CPP and a T4; dividends do not touch payroll and are reported on a T5. In a technology company doing development work, a founder’s salary can also count toward an SR&ED claim where a dividend cannot. We set the owner’s pay with the year-end in mind and run it through the same payroll as everyone else. See [personal tax in Markham](https://www.everstonecpa.com/personal-tax-accountant-markham) for how it lands on the T1. ## What is covered - Pay runs with Ontario tax tables applied to Ontario employees - Income tax, CPP and EI withheld and remitted on your CRA schedule - Employer health tax calculated at group level, with the band selected correctly - Allocation of the exemption across associated employers where one applies - WSIB registration support and payroll reporting - Public holiday and vacation pay calculated under Ontario employment standards - T4 and T4A slips and summaries filed by the last day of February ## Remote, with no office in Markham EverStone is a fully virtual CPA firm serving BC, Alberta, Ontario and Manitoba. There is no office in Markham and no local staff; Markham employers are served entirely online through video calls, secure document exchange and e-signature. Payroll suits that arrangement because none of the inputs or outputs are physical: timesheets and changes come in electronically, pay goes out by direct deposit, and pay stubs are delivered online. The [payroll hub](https://www.everstonecpa.com/payroll-hub) collects the underlying guides and calculators, and [our Toronto accountant page](https://www.everstonecpa.com/accountant-toronto) is the nearest large-city practice. The year-end this all feeds into is [corporate tax in Markham](https://www.everstonecpa.com/corporate-tax-accountant-markham). About this article **EverStone CPA** Written and checked by a Chartered Professional Accountant at EverStone CPA, a fully virtual firm running payroll for Markham employers. Revised October 2026. [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## Payroll obligations for a Markham employer Payroll obligations for a Markham employer Federal obligations plus what Ontario adds — for a business operating in Markham, Ontario | Obligation | What it involves | | Source deductions | CPP, EI and income tax withheld from each pay | | Remittance | Due on the schedule the CRA assigns to your payroll account | | T4 slips and summary | Filed by the last day of February after the calendar year-end | | Provincial payroll tax (Ontario) | Employer health tax, once Ontario payroll exceeds the $1,000,000 exemption | | Workplace coverage | WSIB registration and reporting, separate from the tax filings | | Sales tax where you operate | 13% HST, a single registration and a single return | Source: [Ontario tax facts](https://www.everstonecpa.com/ontario-tax-facts). General information, not advice. In Markham, EverStone also works with [tech startups](https://www.everstonecpa.com/tech-startup-accountant-markham) and [trades businesses](https://www.everstonecpa.com/trades-accountant-markham). Free tools for Markham businesses: [payroll remittance calculator](https://www.everstonecpa.com/payroll-remittance-calculator). Common questions ## Markham payroll questions **How is the Ontario employer health tax rate selected?** From total Ontario remuneration before any exemption is deducted. Once the band is identified, the exemption is subtracted and the chosen rate applies to the remainder. Deducting the exemption first and then choosing a band understates the liability. [Ask about your case →](https://www.everstonecpa.com/quick-question) **Can every Markham employer claim the $1,000,000 exemption?** No. It is unavailable where the employer or its associated group has more than $5,000,000 of annual Ontario payroll — the exemption is lost outright rather than reduced. Associated employers below that line must file an allocation agreement to divide the single exemption. **Is WSIB part of the same filing as employer health tax?** No. WSIB is administered separately from the Ministry of Finance, with its own registration, classification and reporting. It draws on the same payroll figures but is a distinct obligation. **How is Ontario public holiday pay calculated?** From regular wages earned plus vacation pay payable in the four work weeks before the work week containing the holiday, divided by twenty. Ontario recognizes nine public holidays. **Should I pay myself a salary through payroll?** Often a mix works best. Salary creates RRSP room and CPP and is deductible to the company; dividends avoid payroll but add nothing to an SR&ED claim or CPP. We set the mix before the corporate year-end. **Does EverStone have an office in Markham?** No. The firm works online. Markham employers are served entirely remotely through video meetings, e-signature and secure document exchange. **What does payroll cost for a Markham business?** Nothing about a Markham address changes the fee. Payroll is included in monthly bookkeeping from $300 a month; a payroll-only engagement is quoted by headcount and pay frequency, in writing, after we review your enquiry. [See the published fees](https://www.everstonecpa.com/pricing). **Do you work with businesses outside Markham itself?** Yes. Employers in Unionville, Richmond Hill, Whitchurch-Stouffville and the rest of York Region are set up the same way: payroll runs remotely, remittances are scheduled, and the fee does not change with the address. More Markham services [Accountant in Markham](https://www.everstonecpa.com/accountant-markham) · [Corporate tax (T2) in Markham](https://www.everstonecpa.com/corporate-tax-accountant-markham) · [Personal tax (T1) in Markham](https://www.everstonecpa.com/personal-tax-accountant-markham) · [Bookkeeping in Markham](https://www.everstonecpa.com/bookkeeping-markham) · [GST/HST filing in Markham](https://www.everstonecpa.com/gst-hst-filing-markham) · [Financial statements in Markham](https://www.everstonecpa.com/financial-statements-markham) · [Fractional CFO in Markham](https://www.everstonecpa.com/cfo-services-markham) · [Trades and construction accounting in Markham](https://www.everstonecpa.com/trades-accountant-markham) · [Tech startup accounting in Markham](https://www.everstonecpa.com/tech-startup-accountant-markham) ## Related services and local guides The rest of what we do for Markham businesses, nearby cities, and the reference pages behind this one. [Employee or contractor? How the CRA decides worker status, and what it costs the payer to guess wrong.](https://www.everstonecpa.com/blog/employee-vs-contractor-cra-worker-classification) [Payroll services for owner-managed companies Remittances, T4s and year-end filing.](https://www.everstonecpa.com/payroll-services-canada) [Payroll in Toronto The same payroll engagement, serving Toronto](https://www.everstonecpa.com/payroll-services-toronto) [Payroll hub Remittances, deductions and T4 filing](https://www.everstonecpa.com/payroll-hub) [Payroll deduction calculator CPP, EI and tax on a pay period](https://www.everstonecpa.com/payroll-deduction-calculator) [Accountants across Ontario Remote CPA service throughout Ontario](https://www.everstonecpa.com/accountant-ontario) [Ontario tax facts Current rates and thresholds for Ontario](https://www.everstonecpa.com/ontario-tax-facts) ## Who this is for, and who it is not The typical Markham client has somewhere between one and a few dozen employees, sometimes across two or three associated corporations. You want remittances on time, the Ontario EHT exemption shared correctly, the [PD7A](https://www.everstonecpa.com/forms/pd7a) balanced for each payroll account and T4s that agree. A large unionized shift workforce is better on a dedicated platform, and we will tell you. Otherwise [the price](https://www.everstonecpa.com/fee-estimate) is settled first. ## What happens when you get in touch Setup starts with the structure rather than the first pay run. - **A short conversation, at no charge.** Which corporations pay wages, how they are associated, and what each RP account shows today. - **Allocation and deadlines first.** The EHT exemption is allocated across the group, and each account’s remittance dates are logged. - **Runs through the year, returns after it.** Every entity remitted on time, then T4s filed before February ends and the annual EHT return after. [Send an enquiry](https://www.everstonecpa.com/book-online), or [ask about your payroll](https://www.everstonecpa.com/quick-question) first. ## Ontario payroll handled properly Employer health tax, WSIB and CRA remittances handled by a CPA, online. Send an enquiry. [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) ★★★★★ “…He is very knowledgeable and has saved me tons in taxes by restructuring my group of companies — the best accountant I've worked with in the last 10 years, after switching from three different firms.” Matt Hildebrandt · Google review --- Source: https://www.everstonecpa.com/payroll-services-markham Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online