CPP for self-employed

If your net self-employment income and pensionable employment income is more than $3,500, you will have to contribute to the Canada Pension Plan (CPP).

Calculate the amount of CPP you have to contribute when you complete your income tax and benefit return. For information, see line 22200, line 31000, line 42100, and Schedule 8.

The CPP enhancement will result in a gradual increase of 2% to the CPP contribution rate from 2019 to 2023. To know what the CPP enhancement means for you as a self-employed individual, visit our The Canada Pension Plan enhancement – Businesses, individuals, and self-employed: what it means for you.

If you are not sure if you are self-employed, see Guide RC4110, Employee or Self-employed?

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