The following table shows the Canada Pension Plan (CPP) contribution rates, maximums and exemptions from 1997 to 2005 (click here for current rates and maximums):
| Year | Max. Annual Pensionable Earnings | Basic Exemption | Maximum Contributory Earnings | Employee Contribution Rate (%) | Max. Annual Employee Contribution | Max. Annual Self – Employed Contribution |
|---|---|---|---|---|---|---|
| 2005 | $41,100 | $3,500 | $37,600 | 4.95 | $1,861.20 | $3,722.40 |
| 2004 | $40,500 | $3,500 | $37,000 | 4.95 | $1,831.50 | $3,663.00 |
| 2003 | $39,900 | $3,500 | $36,400 | 4.95 | $1,801.80 | $3,603.60 |
| 2002 | $39,100 | $3,500 | $35,600 | 4.70 | $1,673.20 | $3,346.40 |
| 2001 | $38,300 | $3,500 | $34,800 | 4.30 | $1,496.40 | $2,992.80 |
| 2000 | $37,600 | $3,500 | $34,100 | 3.90 | $1,329.90 | $2,373.00 |
| 1999 | $37,400 | $3,500 | $33,900 | 3.50 | $1,186.50 | $2,373.00 |
| 1998 | $36,900 | $3,500 | $33,400 | 3.20 | $1,068.80 | $2,137.60 |
| 1997 | $35,800 | $3,500 | $32,300 | 2.925* | $944.78 | $1,889.55 |
* For 1997, the CPP rate was adjusted 3.0% with a payment on filing the T1 tax return (max. $969).
Basic CPP exemption for various pay periods
The Payroll steps – an employer’s responsibilities with the CRA
Basic payroll information for employers
Canada Pension Plan (CPP) for the self-employed