{"id":900476,"date":"2026-02-14T18:19:27","date_gmt":"2026-02-14T18:19:27","guid":{"rendered":"https:\/\/truenorthtaxes.ca\/?p=900476&amp;lang=zh"},"modified":"2026-02-14T18:19:27","modified_gmt":"2026-02-14T18:19:27","slug":"cra-payroll-calculator","status":"publish","type":"post","link":"https:\/\/truenorthtaxes.ca\/zh\/cra-payroll-calculator\/","title":{"rendered":"CRA\u5de5\u8d44\u8ba1\u7b97\u5668 - \u5728\u7ebf\u6263\u7f34\u8ba1\u7b97 2026\u5e74"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u672c\u6587\u65e8\u5728\u6df1\u5165\u8bb2\u89e3<strong>CRA\u5de5\u8d44\u8ba1\u7b97\u5668<\/strong>\u80cc\u540e\u8fd0\u4f5c\u673a\u5236\u7684\u8be6\u7ec6\u6307\u5357\u3002\u867d\u7136CRA\u63d0\u4f9b\u4e86\u76f8\u5173\u6307\u5f15\u548c\u89c4\u5219,\u4f46\u5b9e\u9645\u7684\u8ba1\u7b97\u8fc7\u7a0b\u6d89\u53ca\u591a\u4e2a\u6b65\u9aa4\u548c\u7ec4\u6210\u90e8\u5206\u3002\u6211\u4eec\u5c06\u9010\u4e00\u62c6\u89e3\u52a0\u62ff\u5927\u5de5\u8d44\u8ba1\u7b97\u7684\u6838\u5fc3\u8981\u7d20,\u5e76\u53c2\u8003CRA\u6240\u5236\u5b9a\u7684\u6838\u5fc3\u8981\u6c42\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ece\u786e\u5b9a\u603b\u6536\u5165,\u5230\u8ba1\u7b97\u52a0\u62ff\u5927\u9000\u4f11\u91d1\u8ba1\u5212(CPP)\u3001\u5c31\u4e1a\u4fdd\u9669(EI)\u53ca\u6240\u5f97\u7a0e\u7b49\u5177\u4f53\u6263\u9664\u9879,\u5305\u62ec\u9b41\u5317\u514b\u7701\u7684\u7279\u6b8a\u8003\u91cf\u56e0\u7d20,\u672c\u6307\u5357\u65e8\u5728\u63ed\u5f00\u8fd9\u4e00\u6d41\u7a0b\u7684\u795e\u79d8\u9762\u7eb1,\u5e2e\u52a9\u96c7\u4e3b\u638c\u63e1\u51c6\u786e\u8fdb\u884c\u5de5\u8d44\u7ba1\u7406\u6240\u9700\u7684\u77e5\u8bc6\u3002<\/p>\n\n\n\n<style>\n        body {\n            font-family: Arial, sans-serif;\n            margin: 20px;\n        }\n        .calculator {\n            max-width: 500px;\n            margin: auto;\n            padding: 20px;\n            border: 1px solid #ccc;\n            border-radius: 10px;\n            background: #f9f9f9;\n        }\n        label, input, select {\n            display: block;\n            width: 100%;\n            margin-bottom: 10px;\n        }\n        button {\n            width: 100%;\n            padding: 10px;\n            background: #0073aa;\n            color: white;\n            border: none;\n            border-radius: 5px;\n            cursor: pointer;\n        }\n        button:hover {\n            background: #005f87;\n        }\n        .result {\n            margin-top: 15px;\n            font-weight: bold;\n        }\n    <\/style>\n<\/head>\n<body>\n    <div class=\"calculator\">\n        <h2>CRA\u5de5\u8d44\u8ba1\u7b97\u5668<\/h2>\n        <label for=\"grossIncome\">\u603b\u6536\u5165($):<\/label>\n        <input type=\"number\" id=\"grossIncome\" placeholder=\"\u8bf7\u8f93\u5165\u603b\u6536\u5165\">\n\n        <label for=\"province\">\u7701\u4efd:<\/label>\n        <select id=\"province\">\n            <option value=\"AB\">\u963f\u5c14\u4f2f\u5854\u7701<\/option>\n            <option value=\"BC\">\u4e0d\u5217\u98a0\u54e5\u4f26\u6bd4\u4e9a\u7701<\/option>\n            <option value=\"MB\">\u66fc\u5c3c\u6258\u5df4\u7701<\/option>\n            <option value=\"NB\">\u65b0\u4e0d\u4f26\u745e\u514b\u7701<\/option>\n            <option value=\"NL\">\u7ebd\u82ac\u5170\u4e0e\u62c9\u5e03\u62c9\u591a\u7701<\/option>\n            <option value=\"NS\">\u65b0\u65af\u79d1\u820d\u7701<\/option>\n            <option value=\"NT\">\u897f\u5317\u5730\u533a<\/option>\n            <option value=\"NU\">\u52aa\u7eb3\u6b66\u7279\u5730\u533a<\/option>\n            <option value=\"ON\">\u5b89\u5927\u7565\u7701<\/option>\n            <option value=\"PE\">\u7231\u5fb7\u534e\u738b\u5b50\u5c9b\u7701<\/option>\n            <option value=\"SK\">\u8428\u65af\u5580\u5f7b\u6e29\u7701<\/option>\n            <option value=\"YT\">\u80b2\u7a7a\u5730\u533a<\/option>\n        <\/select>\n\n        <button onclick=\"calculatePayroll()\">\u8ba1\u7b97<\/button>\n        <p class=\"result\" id=\"result\"><\/p>\n    <\/div>\n\n    <script>\n        function calculatePayroll() {\n            let grossIncome = parseFloat(document.getElementById('grossIncome').value);\n            let province = document.getElementById('province').value;\n\n            if (isNaN(grossIncome) || grossIncome <= 0) {\n                document.getElementById('result').innerText = \"\u8bf7\u8f93\u5165\u6709\u6548\u7684\u603b\u6536\u5165\u3002\";\n                return;\n            }\n\n            let cppRate = 0.057; \/\/ CPP rate (example)\n            let eiRate = 0.0163; \/\/ EI rate (example)\n            let taxRate = 0.15; \/\/ Base federal tax rate (example)\n\n            let cpp = grossIncome * cppRate;\n            let ei = grossIncome * eiRate;\n            let tax = grossIncome * taxRate;\n\n            let totalDeductions = cpp + ei + tax;\n            let netIncome = grossIncome - totalDeductions;\n\n            document.getElementById('result').innerHTML = `\n                <strong>\u6263\u9664\u9879:<\/strong><br>\n                CPP:$${cpp.toFixed(2)}<br>\n                EI:$${ei.toFixed(2)}<br>\n                \u7a0e\u6b3e:$${tax.toFixed(2)}<br>\n                <strong>\u51c0\u6536\u5165:$${netIncome.toFixed(2)}<\/strong>\n            `;\n        }\n    <\/script>\n<\/body>\n<\/html>\n\n\n\n<h2 class=\"wp-block-heading\">\u57fa\u7840:\u8ba1\u7b97\u603b\u6536\u5165<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5728\u8fdb\u884c\u4efb\u4f55\u6263\u9664\u4e4b\u524d,\u5de5\u8d44\u5904\u7406\u6d41\u7a0b\u4e2d\u7b2c\u4e00\u6b65\u4e5f\u662f\u6700\u5173\u952e\u7684\u4e00\u6b65,\u5c31\u662f\u786e\u5b9a\u5458\u5de5\u7684\u603b\u6536\u5165\u3002\u8fd9\u4e00\u6570\u5b57\u4ee3\u8868\u5458\u5de5\u5728\u6263\u9664\u4efb\u4f55\u5f3a\u5236\u6027\u6216\u81ea\u613f\u6027\u6263\u9664\u9879\u4e4b\u524d\u6240\u7d2f\u79ef\u7684\u5168\u90e8\u6536\u5165\u3002\u7406\u89e3\u603b\u6536\u5165\u5bf9\u96c7\u4e3b\u548c\u5458\u5de5\u800c\u8a00\u90fd\u662f\u57fa\u7840\u6027\u7684,\u4e5f\u662f\u540e\u7eed\u8ba1\u7b97\u7684\u4f9d\u636e\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4ec0\u4e48\u662f\u603b\u6536\u5165?\u4e3a\u4ec0\u4e48\u5b83\u5f88\u91cd\u8981?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u603b\u6536\u5165\u662f\u6307\u5458\u5de5\u5728\u7279\u5b9a\u85aa\u916c\u5468\u671f\u5185\u6240\u8d5a\u53d6\u7684\u5168\u90e8\u62a5\u916c\u3002\u96c7\u4e3b\u5728\u8ba8\u8bba\u85aa\u8d44\u5f85\u9047\u6216\u65f6\u85aa\u65f6\u901a\u5e38\u4f7f\u7528\u8fd9\u4e00\u6570\u5b57(\u4f8b\u5982\"\u5e74\u85aa60,000\u52a0\u5143\"\u6216\"\u65f6\u85aa25\u52a0\u5143\")\u3002\u5bf9\u96c7\u4e3b\u800c\u8a00,\u51c6\u786e\u8ba1\u7b97<strong>\u603b\u6536\u5165<\/strong>\u5bf9\u4e8e\u9884\u7b97\u52b3\u52a8\u529b\u6210\u672c\u3001\u8d22\u52a1\u9884\u6d4b\u4ee5\u53ca\u786e\u4fdd\u7b26\u5408\u5c31\u4e1a\u6807\u51c6\u81f3\u5173\u91cd\u8981\u3002\u5b83\u80fd\u5728\u8003\u8651\u96c7\u4e3b\u5e94\u627f\u62c5\u7684\u4f9b\u6b3e\u90e8\u5206\u4e4b\u524d,\u6e05\u6670\u5448\u73b0\u603b\u4f53\u85aa\u8d44\u652f\u51fa\u60c5\u51b5\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bf9\u5458\u5de5\u800c\u8a00,\u4e86\u89e3\u603b\u6536\u5165\u5bf9\u4e2a\u4eba\u8d22\u52a1\u89c4\u5212\u3001\u5236\u5b9a\u9884\u7b97,\u4ee5\u53ca\u5207\u5b9e\u8bc4\u4f30\u5de5\u4f5c\u673a\u4f1a\u90fd\u5341\u5206\u91cd\u8981\u3002\u5728\u7533\u8bf7\u8d37\u6b3e\u3001\u6309\u63ed\u6216\u5176\u4ed6\u91d1\u878d\u4ea7\u54c1\u65f6,\u91d1\u878d\u673a\u6784\u901a\u5e38\u4f1a\u53c2\u8003\u603b\u6536\u5165,\u56e0\u4e3a\u5b83\u80fd\u5728\u8ba1\u5165\u7a0e\u6b3e\u53ca\u5176\u4ed6\u6263\u9664\u9879\u4e4b\u524d,\u5168\u9762\u53cd\u6620\u4e00\u4e2a\u4eba\u7684\u6536\u5165\u80fd\u529b\u3002\u56e0\u6b64,\u51c6\u786e\u8ba1\u7b97\u603b\u6536\u5165\u5bf9\u7ef4\u62a4\u5404\u65b9\u900f\u660e\u3001\u51c6\u786e\u7684\u8d22\u52a1\u53ca\u96c7\u4f63\u8bb0\u5f55\u81f3\u5173\u91cd\u8981\u3002\u85aa\u8d44\u8ba1\u7b97\u5668\u6216\u529f\u80fd\u5168\u9762\u7684<strong>\u5de5\u8d44\u8ba1\u7b97\u5668<\/strong>\u7b49\u5de5\u5177,\u90fd\u4f9d\u8d56\u8fd9\u4e00\u521d\u59cb\u603b\u6536\u5165\u6570\u5b57\u6765\u8fdb\u884c\u540e\u7eed\u7684\u6263\u9664\u9879\u8ba1\u7b97\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ba1\u7b97\u53d7\u85aa\u5458\u5de5\u7684\u603b\u6536\u5165<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ba1\u7b97\u603b\u6536\u5165\u7684\u65b9\u6cd5\u56e0\u5458\u5de5\u662f\u6309\u56fa\u5b9a\u85aa\u8d44\u8fd8\u662f\u6309\u5c0f\u65f6\u8ba1\u916c\u800c\u6709\u6240\u4e0d\u540c\u3002\u5bf9\u4e8e\u53d7\u85aa\u5458\u5de5\u6765\u8bf4,\u8ba1\u7b97\u65b9\u5f0f\u901a\u5e38\u8f83\u4e3a\u7b80\u5355\u3002\u4ed6\u4eec\u5728\u7279\u5b9a\u85aa\u916c\u5468\u671f\u5185\u7684\u603b\u6536\u5165,\u662f\u5c06\u5176\u7ea6\u5b9a\u7684\u5e74\u85aa\u9664\u4ee5\u8be5\u5e74\u5ea6\u5185\u7684\u85aa\u916c\u5468\u671f\u603b\u6570\u5f97\u51fa\u7684\u3002\u85aa\u916c\u5468\u671f\u7684\u9891\u7387\u4f1a\u76f4\u63a5\u5f71\u54cd\u6bcf\u6b21\u53d1\u653e\u7684\u603b\u91d1\u989d\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52a0\u62ff\u5927\u5e38\u89c1\u7684\u85aa\u916c\u5468\u671f\u5305\u62ec:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u85aa\u916c\u5468\u671f<\/th><th>\u6bcf\u5e74\u85aa\u916c\u5468\u671f\u6570<\/th><\/tr><\/thead><tbody><tr><td>\u6bcf\u5468<\/td><td>52<\/td><\/tr><tr><td>\u6bcf\u4e24\u5468(\u53cc\u5468)<\/td><td>26<\/td><\/tr><tr><td>\u6bcf\u6708\u4e24\u6b21(\u534a\u6708)<\/td><td>24<\/td><\/tr><tr><td>\u6bcf\u6708<\/td><td>12<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982,\u4e00\u540d\u5e74\u85aa52,000\u52a0\u5143\u3001\u6309\u53cc\u5468\u53d1\u653e\u85aa\u8d44\u7684\u5458\u5de5,\u5176\u6bcf\u4e2a\u85aa\u916c\u5468\u671f\u7684\u603b\u6536\u5165\u4e3a2,000\u52a0\u5143(52,000\u52a0\u5143 \/ 26\u4e2a\u85aa\u916c\u5468\u671f)\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ba1\u7b97\u6309\u5c0f\u65f6\u8ba1\u916c\u5458\u5de5\u7684\u603b\u6536\u5165<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ba1\u7b97\u6309\u5c0f\u65f6\u8ba1\u916c\u5458\u5de5\u7684\u603b\u6536\u5165,\u9700\u8981\u8ffd\u8e2a\u4ed6\u4eec\u5728\u85aa\u916c\u5468\u671f\u5185\u7684\u5de5\u4f5c\u5c0f\u65f6\u6570\u3002\u8ba1\u7b97\u65b9\u6cd5\u662f\u5c06\u5458\u5de5\u89c4\u5b9a\u7684\u65f6\u85aa\u4e58\u4ee5\u8be5\u5468\u671f\u5185\u7684\u603b\u5de5\u4f5c\u5c0f\u65f6\u6570\u3002\u6b64\u8ba1\u7b97\u8fd8\u5fc5\u987b\u8003\u8651\u4efb\u4f55\u52a0\u73ed\u5de5\u65f6,\u6839\u636e\u5404\u7701\u5c31\u4e1a\u6807\u51c6\u89c4\u5b9a,\u52a0\u73ed\u5de5\u8d44\u901a\u5e38\u6309\u52a0\u6210\u8d39\u7387\u652f\u4ed8(\u901a\u5e38\u4e3a\u6b63\u5e38\u65f6\u85aa\u76841.5\u500d)\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f8b\u5982,\u5982\u679c\u4e00\u540d\u5458\u5de5\u65f6\u85aa\u4e3a20\u52a0\u5143,\u5728\u4e00\u4e2a\u6bcf\u5468\u85aa\u916c\u5468\u671f\u5185\u5de5\u4f5c\u4e8640\u4e2a\u6b63\u5e38\u5de5\u65f6\u548c5\u4e2a\u52a0\u73ed\u5de5\u65f6(\u63091.5\u500d\u8ba1\u7b97),\u5176\u603b\u6536\u5165\u8ba1\u7b97\u5982\u4e0b:(40\u5c0f\u65f6 x 20\u52a0\u5143\/\u5c0f\u65f6) + (5\u5c0f\u65f6 x 20\u52a0\u5143\/\u5c0f\u65f6 x 1.5) = 800\u52a0\u5143 + 150\u52a0\u5143 = 950\u52a0\u5143\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u4e86\u89e3\u53ef\u4fdd\u9669\u6536\u5165<\/h2>\n\n\n\n<p 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