Before stopping CPP contributions – Employee eligibility
Before you can stop deducting CPP contributions from an employee’s pensionable earnings, you have to make sure the employee is eligible to make the election to stop contributing.
An employee is eligible to file an election to stop paying CPP contributions if he or she meets all of the following conditions:
- is employed and is receiving pensionable earnings
- is at least 65 years of age but under 70
- is receiving a retirement pension from CPP or QPP
- has not already completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election to revoke an election during the current calendar year
- does not have a valid election currently in effect to stop contributing to the CPP
You should ask the employee to provide all of the following:
- proof that he or she is receiving a CPP or QPP retirement pension (for example, a copy of the award letter)
- proof of age (the employee must be at least 65 years of age but under 70)
- a copy of a signed and completed Form CPT30
Note
An employee who wants to elect to stop contributing to the CPP will have to complete Parts A, B, and C of Form CPT30 and give a copy of the election form to you and any current and future employer. In addition, the employee will have to send the original election form to the CRA using the address shown on the back of the form. For instructions for employees, go to Canada Pension Plan (CPP) contributions for CPP working beneficiaries.
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