Canada Pension Plan (CPP) and Employment Insurance (EI) Rulings
The CPP/EI Rulings Program is responsible for providing clients with rulings that indicate whether a worker is an employee or is self-employed, and whether that worker's employment is pensionable for Canada Pension Plan (CPP) purposes and/or insurable for employment insurance (EI) purposes. A ruling may also indicate the amount of pensionable or insurable earnings a worker has and the number of insurable hours an employee has in insurable employment.
The CPP/EI Rulings Program is also responsible for issuing certificates of coverage and extensions to those certificates, under social security agreements that Canada has with other countries. In addition, CPP/EI Rulings Program is responsible for certifying applications by religious sects seeking exemption from coverage under the CPP, and approving applications for coverage of employment of an Indian in Canada under the CPP, whose income is exempt under the Income Tax Act.
For more information on employer responsibilities and obligations see our Payroll menu page.
Series of articles on the Canada Pension Plan (CPP) and Employment Insurance (EI)
How to get a ruling for Canada Pension Plan and employment insurance purposes
What is a ruling, request a ruling, time limit to request a ruling, the ruling process, appeal a ruling
Have you received a CPP/EI ruling
Topics of interest if you have received a CPP/EI ruling
Employee or self-employed?
Use Guide RC4110 to understand the factors CRA considers when determining a worker's employment status
International social security agreements and the Canada Pension Plan
Topics of interest for employers that are planning to detach employees abroad or if you are a self-employed worker who will provide services abroad
Need more information?
To get more information, call 1-800-959-5525.
Forms and publications
- Canada Pension Plan/Employment Insurance (CPP/EI)
- International social security agreement forms
- Guide RC4110, Employee or Self-employed?
- Canada Pension Plan
- Employment Insurance Act
- Employment and self-employment income
- Small businesses and self-employed income
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