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CPP contribution rates, maximums and exemptions

Beginning January 1, 2024, you must deduct the second additional CPP contributions (CPP2) on earnings above the annual maximum pensionable earnings.

Learn more: What is the CPP enhancement.

For each year, the CRA provides the:

  • Maximum pensionable earnings
  • Year's basic exemption amount
  • Rate you use to calculate the amount of CPP contributions to deduct from your employees' remuneration

On this page

CPP contribution rates, maximums and exemptions

CPP contribution rates, maximums and exemptions all years
Year Maximum
annual
pensionable
earnings 
definition: Maximum annual pensionable earnings		 Basic
exemption
amount 
definition: Basic exemption amount		 Maximum
contributory
earnings 
definition: Maximum contributory earnings		 Employee and
employer
contribution
rate (%) 
definition: Employee and employer contribution rate		 Maximum
annual
employee and
employer
contribution 
definition: Maximum annual employee and employer contribution		 Maximum
annual
self-employed
contribution 
definition: Maximum annual self-employed contribution
2025 $71,300 $3,500 $67,800 5.95 $4,034.10 $8,068.20
2024 $68,500 $3,500 $65,000 5.95 $3,867.50 $7,735.00
2023 $66,600 $3,500 $63,100 5.95 $3,754.45 $7,508.90
2022 $64,900 $3,500 $61,400 5.70 $3,499.80 $6,999.60
2021 $61,600 $3,500 $58,100 5.45 $3,166.45 $6,332.90
2020 $58,700 $3,500 $55,200 5.25 $2,898.00 $5,796.00
2019 $57,400 $3,500 $53,900 5.10 $2,748.90 $5,497.80
2018 $55,900 $3,500 $52,400 4.95 $2,593.80 $5,187.60
2017 $55,300 $3,500 $51,800 4.95 $2,564.10 $5,128.20
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
Table legendCPP contribution rates, maximums and exemptions
Maximum annual pensionable earnings
This is the maximum pensionable earnings on which the employer and employee are required to contribute to the CPP in a year for their employment with that employer.
Basic exemption amount
This is the annual amount on which CPP contributions are not required to be made. If an employee will make less than this amount during their annual employment with you, you are not required to withhold CPP contributions. If they are likely to earn more than this amount, you must subtract the portion of the annual exemption applicable to that pay period before calculating the CPP contributions for the period.
Maximum contributory earnings
This is the maximum pensionable earnings for the employee less the basic exemption amount.
Contribution rate
This is the percentage of the employee's pensionable earnings that both the employer and employee contribute to the CPP. If the worker is self-employed, they need to pay both the employer and employee contribution up to the self-employed maximum as part of their personal income tax return.
Maximum employer and employee contribution
This amount is the maximum amount that the employee and employer must each pay into the CPP in a year for their employment with that employer.
Maximum self-employed contribution
This is the maximum amount a self-employed person needs to pay into the CPP each year.

Previous years

  • 2000 to 2009
    CPP contribution rates, maximums and exemptions 2000 to 2009
    Year Maximum
    annual
    pensionable
    earnings    		 Basic
    exemption
    amount    		 Maximum
    contributory
    earnings    		 Employee and
    employer
    contribution
    rate (%) 
    definition: Employee and employer contribution rate    		 Maximum
    annual
    employee and
    employer
    contribution    		 Maximum
    annual
    self-employed
    contribution 
    definition: Maximum annual self-employed contribution
    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
    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 $2,659.80
  • 1990 to 1999
    CPP contribution rates, maximums and exemptions 1990 to 1999
    Year Maximum
    annual
    pensionable
    earnings    		 Basic
    exemption
    amount    		 Maximum
    contributory
    earnings    		 Employee and
    employer
    contribution
    rate (%) 
    definition: Employee and employer contribution rate    		 Maximum
    annual
    employee and
    employer
    contribution    		 Maximum
    annual
    self-employed
    contribution 
    definition: Maximum annual self-employed contribution
    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 2.925Footnote * $944.78 $1,889.55
    1996 $35,400 $3,500 $31,900 2.80 $893.20 $1,786.40
    1995 $34,900 $3,400 $31,500 2.70 $850.50 $1,701.00
    1994 $34,400 $3,400 $31,000 2.60 $806.00 $1,612.00
    1993 $33,400 $3,300 $30,100 2.50 $752.50 $1,505.00
    1992 $32,200 $3,200 $29,000 2.40 $696.00 $1,392.00
    1991 $30,500 $3,000 $27,500 2.30 $632.50 $1,265.00
    1990 $28,900 $2,800 $26,100 2.20 $574.20 $1,148.40
  • 1980 to 1989
    CPP contribution rates, maximums and exemptions 1980 to 1989
    Year Maximum
    annual
    pensionable
    earnings    		 Basic
    exemption
    amount    		 Maximum
    contributory
    earnings    		 Employee and
    employer
    contribution
    rate (%) 
    definition: Employee and employer contribution rate    		 Maximum
    annual
    employee and
    employer
    contribution    		 Maximum
    annual
    self-employed
    contribution 
    definition: Maximum annual self-employed contribution
    1989 $27,700 $2,700 $25,000 2.10 $525.00 $1,050.00
    1988 $26,500 $2,600 $23,900 2.00 $478.00 $956.00
    1987 $25,900 $2,500 $23,400 1.90 $444.60 $889.20
    1986 $25,800 $2,500 $23,300 1.80 $419.40 $838.80
    1985 $23,400 $2,300 $21,100 1.80 $379.80 $759.60
    1984 $20,800 $2,000 $18,800 1.80 $338.40 $676.80
    1983 $18,500 $1,800 $16,700 1.80 $300.60 $601.20
    1982 $16,500 $1,600 $14,900 1.80 $268.20 $536.40
    1981 $14,700 $1,400 $13,300 1.80 $239.40 $478.80
    1980 $13,100 $1,300 $11,800 1.80 $212.10 $424.80
  • 1970 to 1979
    CPP contribution rates, maximums and exemptions 1970 to 1979
    Year Maximum
    annual
    pensionable
    earnings    		 Basic
    exemption
    amount    		 Maximum
    contributory
    earnings    		 Employee and
    employer
    contribution
    rate (%)
    definition: Employee and employer contribution rate    		 Maximum
    annual
    employee and
    employer
    contribution    		 Maximum
    annual
    self-employed
    contribution
    definition: Maximum annual self-employed contribution
    1979 $11,700 $1,100 $10,600 1.80 $190.80 $381.60
    1978 $10,400 $1,000 $9,400 1.80 $169.20 $338.40
    1977 $9,300 $900 $8,400 1.80 $151.20 $302.40
    1976 $8,300 $800 $7,500 1.80 $135.00 $270.00
    1975 $7,400 $700 $6,700 1.80 $120.60 $241.20
    1974 $6,600 $700 $5,900 1.80 $106.20 $212.40
    1973 $5,600 $600 $5,000 1.80 $90.00 $180.00
    1972 $5,500 $600 $4,900 1.80 $88.20 $176.40
    1971 $5,400 $600 $4,800 1.80 $86.40 $172.80
    1970 $5,300 $600 $4,700 1.80 $84.60 $169.20
  • 1966 to 1969
    CPP contribution rates, maximums and exemptions 1966 to 1969
    Year Maximum
    annual
    pensionable
    earnings    		 Basic
    exemption
    amount    		 Maximum
    contributory
    earnings    		 Employee and
    employer
    contribution
    rate (%)
    definition: Employee and employer contribution rate    		 Maximum
    annual
    employee and
    employer
    contribution    		 Maximum
    annual
    self-employed
    contribution
    definition: Maximum annual self-employed contribution
    1969 $5,200 $600 $4,600 1.80 $82.80 $165.60
    1968 $5,100 $600 $4,500 1.80 $81.00 $162.00
    1967 $5,000 $600 $4,400 1.80 $79.20 $158.40
    1966 $5,000 $600 $4,400 1.80 $79.20 $158.40

CPP basic exemption amount by pay period

CPP basic exemption amount by pay period
Pay period Basic exemption amount
definition: Basic exemption amount
Annually (1) $3,500
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
Table legendCPP basic exemption amount by pay period
Basic exemption amount
This is the annual amount on which CPP contributions are not required to be made. If an employee will make less than this amount during their annual employment with you, you are not required to withhold CPP contributions. If they are likely to earn more than this amount, you must subtract the portion of the annual exemption applicable to that pay period before calculating the CPP contributions for the period.

References

Legislation

CPP: 11.1(1)
Contribution rate – 1966 to 1986
CPP: 11.1(2)
Contribution rates after 1986
CPP: 11.2
First and second additional contribution rates
CPP: 16
Maximum contributory earnings
CPP: 17
Maximum pensionable earnings
CPP: 19
Basic exemption
CPP: 20
Year’s basic exemption
CPP: Schedule 1
Contribution rates
CPP: Schedule 2
First and second additional contribution rates

Page details

2025-02-25