You have to deduct Canada Pension Plan (CPP) contributions from an employee's remuneration if that employee:
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.