This webpage covers a range of topics related to payroll at McMaster University. Click here to learn more about your Total Rewards (Compensation, Benefits, etc.).
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The “Declaration of Conditions of Employment” form, also known as the “T2200” form, is a form certified by the employer and submitted by an eligible employee to the Canada Revenue Agency (the “CRA”) for the purpose of supporting the employee’s claim for the deduction of work-related expenses from personal employment income.
Learn more here.
Payroll Calendars and Deadlines provide Department Administrators and Supervisors with a schedule of pay periods, pay deposit dates and important deadlines to enable effective planning and resource allocation, and to help ensure sufficient time to process pay accurately and on time. In addition to the below calendars, Payroll Calendars for Staff, Faculty and Affiliates are also available as shared calendars in Outlook. Please refer to the How to Add Payroll Calendars to Outlook resource for help setting this up.
Rotating Staff and Faculty payrolls are paid through direct deposit on a biweekly basis and spread over 26 pays per year. Find our payroll schedules below.
WEBSITE
Explanation of McMaster's Pay Statements
PDF
Pay dates for McMaster Sessional Faculty (CUPE, Local 3906, Unit 2)
MUFA Faculty Salary Increases for 2026-2027
A Record of Employment (ROE) is used by Service Canada to determine whether an individual qualifies for Employment Insurance benefits, the benefit rate and the duration of the employee’s claim.
A ROE is produced when an employee:
McMaster University will issue a record of employment (R.O.E) electronically to Service Canada within 5 calendar days following the pay period end date, and, inclusive of the last day for which the employee is paid.
Regardless of whether the employee intends to file a claim for EI benefits, you must issue an ROE:
A ROE must be submitted when there is an interruption of earnings:
Part-time, on-call, or casual workers: You do not have to issue an ROE every time a part-time, on-call, or casual worker experiences an interruption of earnings of seven days or more. However, you must issue one when:
When to issue an ROE
For more information, please visit the Government of Canada website.
Canada Pension Plan and Employment Insurance Schedule
2025 Canada Pension Plan Summary
Canada Pension Plan (CPP) Enhancement Contribution
Beginning 2024, a new enhanced CPP contribution will take effect. Read Canada Pension Plan Changes for more information. As a part of the CPP enhancement, a second additional range of earnings will be phased in between 2024 and 2025.
All employees between the ages of 60 and 70 years who work must contribute to the CPP, even if in receipt of a CPP retirement pension, unless the employee is between 65 and 70 years of age and has filed an election to stop making CPP contributions by providing the employer a signed CPT30 form.
Please Note: Effective January 1, 2012, the Canada Revenue Agency (“CRA”) made changes to the Canada Pension Plan (“CPP”) which affected individuals between 60 and 70 years of age and actively working. Prior to January 1, 2012, an employee between 60 and 70 years of age has been allowed to stop making CPP contributions upon providing proof that he or she is receiving a CPP retirement pension.
If an employee is eligible and wishes to cease CPP contributions, the employee must sign and complete the CPT30 form and forward to Human Resources Operations at Gilmour Hall, room 303. Please note the election takes effect on the first of the month following receipt of the form by HR Operations.
Department Managers: This will have an impact on your budgets as there is an employee/employer contribution match as indicated above.
2025 Employment Insurance Schedule
Earnings
(Employee)
For supervisors of employees who are in the Unifor Local 5555 Unit 1 bargaining unit
Non-residents to fill this out this form to accompany the Non-Resident Tax Waiver form if no Social Insurance Number (SIN) or Individual Tax Number (ITN) has been issued.
2025 Determination of Exemption of an Indian's Employment Income Form
Existing employees will complete this form when requesting modification to their direct deposit information. Employees who are new to the University will complete this form during the hiring process.
Use this form to provide Individual Consent for Disclosure of Personal Information to a Designated Third Party
FAQ for managers and administrators
2025 Personal Tax Credits Return - Federal Form
Guide detailing how to update personal details via Employee Self Service in Mosaic.
Guide to viewing and printing your online T4 or T4A tax slip
Guide to viewing your online pay statements issued by Human Resources in Mosaic
Beginning 2024, a new enhanced CPP contribution will take effect.
Mosaic is McMaster’s PeopleSoft-based administrative information system.
Department Managers to complete and attach a copy of the Contract / Letter of Agreement, as well as the Non-Resident Tax Waiver form, to submit to the CRA.
2025 Personal Tax Credits Return - Ontario Provincial Form
Quick reference guide to viewing and printing your T4 or T4A tax slips issued by Human Resources
Download and populate this spreadsheet template to submit employee and payment information for the Multi SPP Request eForm.
This form is used to facilitate the processing of payments that fall outside the scope of the Mosaic SPP eForm Process.
Working multiple jobs with McMaster? It is important that you understand the tax Implications.