Payroll Deductions Tables - Income tax deductions (BC) PART4

Claim codes 1 to 10

The claim code amounts do not appear on either the federal or the provincial TD1 form.

You match the "Total claim amount" reported on your employee's or pensioner's TD1 forms with the appropriate claim codes. Then, you look up the tax for the employee's pay under the claim code in the federal and provincial tax tables for the pay period.

Indexing of claim codes amounts

The credits that apply to each federal and provincial claim code have been automatically changed in the tax tables by the indexing factor for the current year. If your employee did not complete the federal and provincial TD1 forms for 2015, you continue to deduct income tax using the same claim code that you used last year.

Chart 3 – 2015 federal claim codes

Total claim amount ($)	Claim code
No claim amount	0
11,327.00	1
11,327.01 to 13,491.00	2
13,491.01 to 15,655.00	3
15,655.01 to 17,819.00	4
17,819.01 to 19,983.00	5
19,983.01 to 22,147.00	6
22,147.01 to 24,311.00	7
24,311.01 to 26,475.00	8
26,475.01 to 28,639.00	9
28,639.01 to 30,803.00	10
30,803.01 and over	X The employer has to calculate the tax manually
No withholding	E

Chart 4 – 2015 British Columbia claim codes

Total claim amount ($)	Claim code
No claim amount	0
9,938.00	1
9,938.01 to 12,174.00	2
12,174.01 to 14,410.00	3
14,410.01 to 16,646.00	4
16,646.01 to 18,882.00	5
18,882.01 to 21,118.00	6
21,118.01 to 23,354.00	7
23,354.01 to 25,590.00	8
25,590.01 to 27,826.00	9
27,826.01 to 30,062.00	10
30,062.01 and over	X The employer has to calculate the tax manually
No withholding	E

Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions

If your employees want you to adjust their tax deductions to allow for commission expenses, they have to complete Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions.

You deduct tax from your employees' commission pay using the "Total claim amount" on their TD1 forms in the following situations:

• if your employees do not complete a Form TD1X; or
• if they tell you in writing that they want to cancel a previously completed Form TD1X.

How to use the tables in this guide

Use the tables in this guide to determine the CPP contributions, EI premiums, federal tax, and provincial tax that you will deduct from your employees' remuneration.

CPP tables (Section B)

The annual basic exemption is built into the CPP tables.

• Find the pages in Section B that correspond to your pay period.
• To find the range that includes your employee's gross pay (this includes any taxable benefits), look down the "Pay" column.
• In the shaded column next to the "Pay" column, you will find the CPP contribution that you should withhold from your employee's pay.

EI table (Section C)

• Find the page in Section C that corresponds to the "Insurable earnings" of your employee.
• To find the range that includes your employee's insurable earnings, look down the "Insurable earnings" column. When you use the table in this guide to determine the EI premiums, look up the insurable earnings for the period not the gross remuneration.
• In the shaded column next to the "Insurable earnings" column, you will find the EI premium that you should withhold from your employee's pay.