Canada Revenue Agency
www.cra.gc.ca
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CPP contribution rates, maximums and exemptions
Important notice
Changes to the rules for deducting Canada Pension Plan (CPP) contributions.
| Year | Max. Annual Pensionable Earnings | Basic Exemption | Maximum Contributory Earnings | Employee Contribution Rate (%) | Max. Annual Employee Contribution | Max. Annual Self - Employed Contribution |
|---|---|---|---|---|---|---|
| 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* | $944.78 | $1,889.55 |
* For 1997, the CPP rate was adjusted to 3.0% with a payment on filing the T1 tax return (max. $969).
