SP Salary 2026: $46,904–$137,273 — Services and Programs (CRA) (Government of Canada)
Effective Date: 2024-11-01 · Verified 2026-04-26
SP rates of pay for all SP (Services and Programs (CRA)) levels in the Canadian federal public service, 2026. Salaries range from $46,904 to $137,273 across 10 levels. Category: Administrative. Source: Treasury Board collective agreements.
| Level | Step 1 | Step 2 | Step 3 | Step 4 | Step 5 |
|---|---|---|---|---|---|
| SP-01 | $46,904 ~$35K net | $48,080 ~$36K net | $49,281 ~$37K net | $50,513 ~$38K net | $51,779 ~$39K net |
| SP-02 | $53,782 ~$40K net | $55,127 ~$41K net | $56,503 ~$42K net | $57,919 ~$43K net | $59,363 ~$44K net |
| SP-03 | $59,623 ~$44K net | $61,113 ~$45K net | $62,642 ~$46K net | $64,208 ~$47K net | $65,813 ~$48K net |
| SP-04 | $65,389 ~$47K net | $67,350 ~$49K net | $69,372 ~$50K net | $71,449 ~$51K net | $73,595 ~$52K net |
| SP-05 | $70,773 ~$51K net | $72,900 ~$52K net | $75,085 ~$53K net | $77,336 ~$55K net | $79,657 ~$56K net |
| SP-06 | $76,577 ~$54K net | $78,873 ~$55K net | $81,241 ~$57K net | $83,676 ~$58K net | $86,184 ~$60K net |
| SP-07 | $82,854 ~$58K net | $85,341 ~$59K net | $87,901 ~$61K net | $90,539 ~$63K net | $93,255 ~$64K net |
| SP-08 | $97,374 ~$67K net | $100,296 ~$69K net | $103,303 ~$71K net | $106,400 ~$73K net | $109,594 ~$75K net |
| SP-09 | $108,081 ~$74K net | $111,330 ~$76K net | $114,668 ~$78K net | $118,107 ~$80K net | $121,645 ~$82K net |
| SP-10 | $121,965 ~$82K net | $125,627 ~$84K net | $129,390 ~$86K net | $133,275 ~$88K net | $137,273 ~$90K net |
Net estimates assume Ontario, no dependents, PSPP Group 2 (post-2013 hire). Use the calculator for your full situation including province, marital status, RRSP, union dues, and pension group.
Select a level for full step breakdown
SP-01
$46,904 – $51,779
$1,804 – $1,992 biweekly (before deductions)
Rates effective from 2024-11-01 · Last verified 2026-04-26 · methodology
SP-01 pay raise history (rates from previous collective agreements)
| Effective Date | Step 1 | Step 2 | Step 3 | Step 4 | Step 5 |
|---|---|---|---|---|---|
| 2024-11-01 | $46,904 | $48,080 | $49,281 | $50,513 | $51,779 |
| 2023-11-01 | $45,869 | $47,019 | $48,193 | $49,398 | $50,636 |
| 2022-11-01 | $44,311 | $45,421 | $46,556 | $47,720 | $48,916 |
| 2021-11-01 | $42,283 | $43,343 | $44,425 | $45,536 | $46,677 |
| 2020-11-01 | $41,658 | $42,702 | $43,768 | $44,863 | $45,987 |
SP – Services and Programs (CRA)
$46,904 – $137,273
$1,804 – $5,280 biweekly (before deductions)
10 levels · Salary data from Treasury Board collective agreements
Rates effective from 2024-11-01 · Last verified 2026-04-26 · methodology
About the SP Classification at Canada Revenue Agency
The SP (Services and Programs) group is the largest classification at the Canada Revenue Agency, covering the operational workforce that processes tax returns, administers benefits, runs collections, handles taxpayer correspondence, and staffs CRA call centres. SP employees deliver CRA's program from the front line through to senior working-level case officers, and most CRA hires outside the audit and actuarial streams come in through the SP group. Positions are distributed across CRA tax centres, tax services offices, and the National Capital Region headquarters.
SP-01 ($46,904 to $51,779) and SP-02 ($53,782 to $59,363) are entry-level processing and clerical roles, the typical landing points for new hires at tax centres. SP-03 through SP-05 are the working level for taxpayer services officers, collections officers, and program officers. SP-06 ($76,577 to $86,184) and SP-07 ($82,854 to $93,255) cover senior officers and team leads handling complex case work. SP-08 ($97,374 to $109,594) through SP-10 ($121,965 to $137,273) are managerial and specialist levels, with SP-10 sitting at the top of the scale as the most senior non-management technical role in the group.
SP falls under the PSAC-UTE collective agreement (Union of Taxation Employees), which is negotiated separately from Treasury Board's core public administration tables. The pay scale broadly parallels TBS's PM and AS classifications but uses different step structures and settles on slightly different timing rounds. Career progression from SP into CRA's MG management stream is the most common advancement path inside the agency, and SP service counts toward Public Service Pension Plan accruals identical to those of core public servants.
SP salary — frequently asked questions
What is the SP salary range?
The SP (Services and Programs (CRA)) salary range is $46,904 to $137,273 per year as of 2024-11-01, across 10 levels (SP-01, SP-02, SP-03, SP-04, SP-05, SP-06, SP-07, SP-08, SP-09, SP-10). Rates are sourced from Canada Revenue Agency's publicly published pay scales.
What does SP stand for at Canada Revenue Agency?
SP is the classification code for Services and Programs (CRA) positions at Canada Revenue Agency. It covers 10 levels (SP-01, SP-02, SP-03, SP-04, SP-05, SP-06, SP-07, SP-08, SP-09, SP-10) reflecting different levels of responsibility and seniority.
How much does a SP-01 make?
A SP-01 earns $46,904 (Step 1) to $51,779 (Step 5) per year as of 2024-11-01.
How much does a SP-02 make?
A SP-02 earns $53,782 (Step 1) to $59,363 (Step 5) per year as of 2024-11-01.
How much does a SP-03 make?
A SP-03 earns $59,623 (Step 1) to $65,813 (Step 5) per year as of 2024-11-01.
How much does a SP-04 make?
A SP-04 earns $65,389 (Step 1) to $73,595 (Step 5) per year as of 2024-11-01.
How much does a SP-05 make?
A SP-05 earns $70,773 (Step 1) to $79,657 (Step 5) per year as of 2024-11-01.
How much does a SP-06 make?
A SP-06 earns $76,577 (Step 1) to $86,184 (Step 5) per year as of 2024-11-01.
How much does a SP-07 make?
A SP-07 earns $82,854 (Step 1) to $93,255 (Step 5) per year as of 2024-11-01.
How much does a SP-08 make?
A SP-08 earns $97,374 (Step 1) to $109,594 (Step 5) per year as of 2024-11-01.
How much does a SP-09 make?
A SP-09 earns $108,081 (Step 1) to $121,645 (Step 5) per year as of 2024-11-01.
How much does a SP-10 make?
A SP-10 earns $121,965 (Step 1) to $137,273 (Step 5) per year as of 2024-11-01. SP-10 is the senior-most level in the SP group at Canada Revenue Agency.
When was the SP pay scale last updated?
The current SP pay scale on FedPay.ca is effective 2024-11-01, with a total of 50 pay steps across 10 levels. Data is verified against Canada Revenue Agency's primary source regularly.
What is the SP take-home pay after taxes?
SP take-home pay depends on your level, step, province, and pension group. Use the FedPay.ca take-home pay calculator at fedpay.ca/take-home to see your net pay after federal tax, provincial tax, CPP, EI, and pension contributions for any SP level and step.