CPP Rates and maximums

The following table shows the Canada Pension Plan (CPP) rates, maximums and exemptions from 2006 to 2014 (Changes to CPP rates and maximum in 2016)

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CPP contribution rates, maximums and exemptions
YearMax. Annual Pensionable EarningsBasic ExemptionMaximum Contributory EarningsEmployee Contribution Rate (%)Max. Annual Employee ContributionMax. Annual Self - Employed Contribution
2016 $54,900 $3,500 $51,400 4.95 $2,544.30 $5,088.60
2015 $53,600 $3,500 $50,100 4.95 $2,479.95 $4,959.90
2014 $52,500 $3,500 $49,000 4.95 $2,425.50 $4,851.00
2013 $51,100 $3,500 $47,600 4.95 $2,356.20 $4,712.40
2012 $50,100 $3,500 $46,600 4.95 $2,306.70 $4,613.40
2011 $48,300 $3,500 $44,800 4.95 $2,217.60 $4,435.20
2010 $47,200 $3,500 $43,700 4.95 $2,163.15 $4,326.30
2009 $46,300 $3,500 $42,800 4.95 $2,118.60 $4,237.20
2008 $44,900 $3,500 $41,400 4.95 $2,049.30 $4,098.60
2007 $43,700 $3,500 $40,200 4.95 $1,989.90 $3,979.80
2006 $42,100 $3,500 $38,600 4.95 $1,910.70 $3,821.40
             

CPP Rates and maximums 1997 - 2005

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