Canada Revenue Agency
www.cra.gc.ca
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Employee turning 18
When an employee turns 18, you have to start deducting Canada Pension Plan (CPP) contributions. See Methods of calculating deductions - CPP.
Note
Start deducting CPP contributions for the first pay dated in the month after the employee turns 18.
Example
An employee who turns 18 in October will have CPP deductions withheld from the first pay in November.
There are no changes to the other deductions; continue to deduct the same way as previously.
