CPP and EI Deductions

Employee and Employer contributions to Employment Insurance (EI) and Canada Pension Plan (CPP) are based on all eligible earnings and commences January 1 each year.

For CPP and EI there are yearly maximum contribution amounts and once these are reached during the calendar year the contributions will cease. Contributions to CPP and EI will commence again January 1 of the following year.

With very few exceptions contributions to the Canada Pension Plan commence the month following the attainment of 18 years of age. At age 70, contributions will cease even though employment may continue. If you are in receipt of your CPP retirement pension, employment can continue without affecting your pension payment. CPP deductions continue for employees age 60 to under age 65. For employees age 65 and under age 70, CPP deductions continue unless an election not to continue to contribute (a completed and signed CPT30 - Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election Form) is sent to Payroll and Benefit Services.