If an employer has unusual pay period frequencies, they should calculate payroll deductions using which tables?

• A. Standard Tables
• B. Annual Tables
• C. Payroll Deduction Supplementary Tables
• D. Province-specific Tables

Answer: (C)

When pay frequency is unusual, you need a method that correctly aligns tax withholding with the employee’s annual tax obligation, even though the payments don’t fit a regular schedule. The Payroll Deduction Supplementary Tables are specifically designed for those non-standard or irregular payments, such as unusual pay periods or extra lump-sum amounts. They provide withholding amounts that better reflect the annualized income, helping avoid under- or over-withholding that could occur if you tried to force the irregular pay into standard tables. Regular tables work well for typical weekly, biweekly, semi-monthly, or monthly pay, and annual tables are only for scenarios where the entire year's pay is delivered in one go. Provincial tables exist for provincial withholding, but for the issue of unusual pay frequencies, the supplementary tables are the appropriate tool because they cover irregular payment scenarios.