When an election is considered to have been made

You should continue to deduct and remit CPP contributions until the employee has provided you with a copy of Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election to stop contributing to the CPP, or until other conditions apply (for example, when the employee turns 70 years of age or is no longer working).

The election to stop contributing to the CPP is considered to be made when the employee gives you a copy of a completed and signed election form (Form CPT30). Your employee has not elected if they have not given the election form to an employer. You have to continue to deduct CPP contributions from your employee’s pensionable earnings until your employee provides you with a completed Form CPT30 or a copy of a completed form that the employee filed with a previous employer.

The election takes effect on the first day of the month after the date the employee gives you a completed and signed election form. This date should be the first day of the month after the month the employee entered in Part C of Form CPT30. However, you will stop deducting CPP contributions according to the employee’s pay period schedule. For more information, go to When to stop deducting CPP contributions.

An election cannot be revoked in the same calendar year in which it is made. That is, an employee cannot elect to stop and restart paying CPP contributions during the same calendar year.

Forms and publications

• Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
• Schedule 8, Canada Pension Plan Contributions and Overpayment
• Form CPT20, Election to Pay Canada Pension Plan Contributions

Related topics

• Canada Pension Plan (CPP) contributions for CPP working beneficiaries

Government partners

• Service Canada
• Employment and Social Development Canada