Restarting CPP contributions
An employee who had elected to stop contributing to the CPP in a previous year is able to revoke that election and start contributing to the CPP again.
An employee can choose to restart contributing to CPP if all of the following conditions are met:
- the employee filed a Form CPT30 “election” with an employer in a prior year
- the employee is receiving, or will receive pensionable employment earnings that require CPP contributions
If the conditions are met, the employee can give you a copy of Form CPT30 with parts A, B and D completed. By filling out the form in this manner, the employee is “revoking their election.”
This “revocation” is effective the first day of the month following when you receive the completed form. You will restart CPP contributions in the first pay dated in the month after the employee gives you the form. When you prorate, use the number of months that includes the month the revocation becomes effective.
Go to Changes to the rules for deducting Canada Pension Plan (CPP) contributions, to find detailed information such as:
- what to do if you receive a form that is dated in the past or is post dated
- what to do if you have deducted CPP contributions after the “election” became effective
- what to do when filling in boxes 16 and 26 of the employee’s T4 slip
For more information on benefit entitlement, contact Service Canada or go to Canada Pension Plan: Overview.
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