All employers are required to deduct from the paycheques of their employees a percentage of the income earned as payroll remittances, plus an amount for Employment Insurance (EI) and Canada Pension Plan (CPP). In additions to the EI and CPP withholding from employees paycheques, the employer is obligated to contribute an amount for EI and CPP as well. At the end of the year there is an obligation to issue T4 slips to the employees and to file a T4 Summary with CRA.