Foreign employees and employers

Foreign employees

You have to deduct CPP on non-resident employee's remuneration in the same way you would do for a resident employee unless he or she comes from a country where a social security agreement has been signed with Canada.

Foreign employers

If you are an employer who does not have a place of business in Canada, you can apply to have employment that you provide in Canada covered under the CPP. This coverage is optional.

Some countries have agreement with Canada; see Canada's social agreements with other countries to find out how to proceed to have the employment covered under the CPP.

Even if your country does not have an agreement with Canada, you can apply for coverage by completing Form CPT13, Application for Coverage of Employment in Canada Under the Canada Pension Plan by an Employer Resident Outside Canada.

Canada's social security agreements with other countries

Canada has reciprocal social security agreements with other countries. These agreements ensure that only one plan covers an employee—Canada Pension Plan (CPP) or a foreign social security plan.

To find out which country has CPP coverage provisions with Canada and to obtain the specific CPT application form number, see Canada's social agreements with other countries.

Note
If you have questions about coverage under the Quebec Pension Plan in other countries, see Régie des rentes du Québec.

Forms and publications

• Form CPT13, Application for Coverage of Employment in Canada Under the Canada Pension Plan by an Employer Resident Outside Canada

Related topics

• Canada Pension Plan and Employment Insurance Explained, Employment outside Canada
• Canada's social agreements with other countries