CPP Rates and maximums 1997 - 2005

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):

 

CPP contribution rates, maximums and exemptions
YearMax. Annual Pensionable EarningsBasic ExemptionMaximum Contributory EarningsEmployee Contribution Rate (%)Max. Annual Employee ContributionMax. 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

EI rates and maximums

 

Additional information