Stopping CPP contributions

In certain situations, an employee can elect to stop contributing to the CPP. In order to be eligible for this election, the employee must meet all the following conditions:

  • the employee is at least 65 years of age, but under 70
  • the employee receives a CPP or QPP retirement pension
  • 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 C completed. By filling out the form in this way, the employee is making an “election.”

This “election” is effective the first day of the month following when you receive the completed form. You will deduct CPP contributions, up to and including the last pay dated in the month the employee gives you the form. When you prorate, use the number of months up to and including the month before the election becomes effective.

Note

The election to stop contributing to the CPP does not affect the salary or wages of an employee working in Quebec or an employee who is considered to be disabled under the CPP or QPP, nor do they affect the salary and wages of a person who has reached 70 years of age. Do not deduct CPP contributions from the salary and wages that you pay these employees.

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