What are the changes to the CPP contribution rules?

Previous rules

Before January 1, 2012, as an employer, you had to stop deducting CPP contributions from an employee’s pensionable earnings when the employee:

New rules

Since January 1, 2012, you may have to deduct CPP contributions from the pensionable earnings you pay an employee who is 60 to 70 years of age, even if the employee is receiving a CPP or QPP retirement pension.

Under the new rules, an employee who works and receives a CPP or QPP retirement pension has to contribute to the CPP if he or she is:

For more information, go to Your employee gives you a completed Form CPT30.


These changes do not affect the salary 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.

Deduct CPP contributions for all employees who are 60 to 70 years of age unless your employee is 65 to 70 years of age and gives you a completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election.


The Canada Revenue Agency (CRA) can assess you if you do not deduct CPP contributions or do not remit the CPP contributions to the CRA as required. The assessment may also include penalty and interest charges. For more information, go to Penalties, interest, and other consequences.

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