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CPP Deductions

Canada Pension Plan (CPP)

You have to deduct CPP contributions from an employee's remuneration if that employee:

  • is 18 years or older, but younger than 70;
  • is in pensionable employment during the year; and
  • does not receive a CPP or QPP retirement or disability pension.

Use the CPP contributions rates, maximums and exemptions Chart, to determine how much CPP contributions to deduct.

As an employer, you must also contribute the same amount of CPP that you deduct from your employees' remuneration. 

Quebec employers deduct Quebec Pension Plan (QPP) contributions instead of CPP contributions. For information, see Revenu Québec.

Topics about Canada Pension Plan (CPP)

Amounts and benefits subject to CPP contributions Benefits and payments NOT subject to CPP
Employment and amounts NOT subject to CPP CPP contribution rates and maximums
Calculation methods for CPP Benefits and allowances
Special situations Special payments
When do you have to prorate the maximum contribution to CPP? Employees who are between 60 and 70 years old
Employment outside Canada Foreign employees and employers
CPP overpayment and recovering CPP contributions Pensionable and insurable earnings review (PIER)
CPP for self-employed Employees paid by commission at irregular intervals

Forms and publications

Related Topics
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