CPP contribution rates, maximums and exemptions

Important notice

CPP contribution rates, maximums and exemptions
Year Max. Annual Pensionable Earnings Basic Exemption Maximum Contributory Earnings Employee Contribution Rate (%) Max. Annual Employee Contribution Max. Annual Self - Employed Contribution
2014 $52,500 $3,500 $49,000 4.95 $2,425.50 $4,851.00
2013 $51,100 $3,500 $47,600 4.95 $2,356.20 $4,712.40
2012 $50,100 $3,500 $46,600 4.95 $2,306.70 $4,613.40
2011 $48,300 $3,500 $44,800 4.95 $2,217.60 $4,435.20
2010 $47,200 $3,500 $43,700 4.95 $2,163.15 $4,326.30
2009 $46,300 $3,500 $42,800 4.95 $2,118.60 $4,237.20
2008 $44,900 $3,500 $41,400 4.95 $2,049.30 $4,098.60
2007 $43,700 $3,500 $40,200 4.95 $1,989.90 $3,979.80
2006 $42,100 $3,500 $38,600 4.95 $1,910.70 $3,821.40
2005 $41,100 $3,500 $37,600 4.95 $1,861.20 $3,722.40
2004 $40,500 $3,500 $37,000 4.95 $1,831.50 $3,663.00
2003 $39,900 $3,500 $36,400 4.95 $1,801.80 $3,603.60
2002 $39,100 $3,500 $35,600 4.70 $1,673.20 $3,346.40
2001 $38,300 $3,500 $34,800 4.30 $1,496.40 $2,992.80
2000 $37,600 $3,500 $34,100 3.90 $1,329.90 $2,373.00
1999 $37,400 $3,500 $33,900 3.50 $1,186.50 $2,373.00
1998 $36,900 $3,500 $33,400 3.20 $1,068.80 $2,137.60
1997 $35,800 $3,500 $32,300 2.925 1 $944.78 $1,889.55

1 For 1997, the CPP rate was adjusted to 3.0% with a payment on filing the T1 tax return (max. $969).

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