Canada Pension Plan (CPP)

Important notice
Changes to the rules for deducting Canada Pension Plan (CPP) contributions.

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

• is 18 to 70 years of age;
• is in pensionable employment during the year;
• is not considered to be disabled under the CPP or QPP; and
• does not receive a CPP or QPP retirement 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.

Forms and publications

• T4001, Employers' Guide - Payroll Deductions and Remittances
• T4130, Employers' Guide - Taxable Benefits and Allowances
• T4032, Payroll Deductions Tables
• T4008, Payroll Deductions Supplementary Tables
• T4127, Payroll Deductions Formulas for Computer Programs

Related topics

• Other publications for Canada Pension Plan and Employment Insurance (CPP/EI)
• Canada's Social security agreements with other countries
• CRA's and HRSDC's responsibilities for the administration of the CPP and the EI Act
• Canada Pension Plan and Old Age Security (Human Resources and Skills Development Canada)