Basic CPP exemption for various pay periods

When you are calculating an employee's CPP contribution, you have to prorate the basic CPP exemption. The following table shows the prorated amount of basic CPP exemption for various pay periods.

 

Pay periodBasic exemption
Annually (1) $3,500.00
Semi-annually (2) $1,750.00
Quarterly (4) $875.00
Monthly (12) $291.66
Semi-monthly (24) $145.83
Bi-weekly (26) $134.61
Bi-weekly (27) $129.62
Weekly (52) $67.30
Weekly (53) $66.03
22 pay periods $159.09
13 pay periods $269.23
10 pay periods $350.00
Daily (240) $14.58
Hourly (2,000) $1.75

CPP Rates and maximums

The Payroll steps – an employer’s responsibilities with the CRA

Additional information