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SU Rates of Pay 2026 — Student Rates (CRA) (Government of Canada)

Effective Date: 2025-05-01 · Verified 2026-04-26

SU rates of pay for all SU (Student Rates (CRA)) levels in the Canadian federal public service, 2026. Category: Operational. Source: Treasury Board collective agreements.

SU (Student Rates (CRA)) annual rates of pay by level and step, effective 2025-05-01
LevelStep 1Step 2Step 3Step 4Step 5Step 6Step 7
SU-01
$17.75 /hr
SU-02
$17.75 /hr
$18.69 /hr
$19.78 /hr
$20.95 /hr
$22.23 /hr
$23.55 /hr
SU-03
$18.84 /hr
$20.16 /hr
$21.60 /hr
$23.07 /hr
$24.72 /hr
$26.46 /hr
$28.30 /hr
SU-04
$25.17 /hr
$27.18 /hr
$29.34 /hr
$31.69 /hr
SU-05
$29.64 /hr
$32.31 /hr
$35.21 /hr
$38.38 /hr

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

SU-01

$17.75/hr

Rates effective from 2025-05-01 · Last verified 2026-04-26 · methodology

SU-01 pay raise history (rates from previous collective agreements)
Previous SU-01 rates of pay, by effective date and step.
Effective DateStep 1
2025-05-01$17.75

About the SU Classification at Canada Revenue Agency

The SU (Student Rates) classification at CRA covers students hired through the Federal Student Work Experience Program (FSWEP) and similar student-employment streams. CRA is one of the largest federal student employers, particularly at tax centres during peak filing season (February to June) and in IT and data-analytics roles throughout the year. SU rates are hourly rather than annual, and the level reflects the student's education stage: SU-01 for high school students through SU-05 for graduate-level (Master's or PhD) work.

SU-01 ($17.75 per hour) covers high school student hires. SU-02 ($17.75 to $23.55 per hour) covers post-secondary students in CEGEP or first-year college positions, with progression through six steps over multiple terms. SU-03 ($18.84 to $28.30 per hour) is the most common rate for university undergraduates working at CRA. SU-04 ($25.17 to $31.69 per hour) covers students who have completed a bachelor's degree and are continuing in a graduate program. SU-05 ($29.64 to $38.38 per hour) covers Master's and PhD student hires, including positions in CRA's Scientific Research Directorate and chief data office.

SU rates at CRA are set under CRA's student employment policy and are revised periodically to track minimum-wage adjustments and federal student compensation policy. SU positions do not provide pension benefits or full health coverage but typically include vacation pay and statutory holiday accruals. Students who complete an SU position at CRA and graduate are often eligible to apply through the Post-Secondary Recruitment Program for entry-level SP, AU, or CS positions, and CRA actively uses SU placements as a recruitment pipeline for permanent hires at the agency.

SU salary — frequently asked questions

What is the SU salary range?

The SU group uses hourly rates rather than annual salaries. See the level table above for current per-hour pay across 5 levels.

What does SU stand for at Canada Revenue Agency?

SU is the classification code for Student Rates (CRA) positions at Canada Revenue Agency. It covers 5 levels (SU-01, SU-02, SU-03, SU-04, SU-05) reflecting different levels of responsibility and seniority.

When was the SU pay scale last updated?

The current SU pay scale on FedPay.ca is effective 2025-05-01, with a total of 22 pay steps across 5 levels. Data is verified against Canada Revenue Agency's primary source regularly.

What is the SU take-home pay after taxes?

SU 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 SU level and step.