When to restart deducting CPP contributions
When you receive a signed and completed revocation form (CPT30) from an eligible employee, you should start deducting CPP contributions from the employee’s pensionable earnings from the first pay dated in the month after the month the employee gives you the revocation form. Generally, this will be the date the employee entered in Part D of the revocation form. If the date in Part D is in the past, go to What you should do with a revocation form when the date on it is in the past.
You will also have to pay an amount equal to the amount deducted from the employee’s remuneration when you send your remittance to the Canada Revenue Agency.
You may need to prorate the employee’s CPP basic exemption and CPP contributions for the year for an employee who revokes a prior year election and wants to start contributing to the CPP part way through the year. For more information, go to Checking the amount of CPP you deducted.
Services and information
- What you should do if you do not deduct or remit CPP after you receive a revocation form
- What you should do with a revocation form when the date on it is in the past
- What an employee can do if he or she forgets to give a copy of the revocation form to an employer
- What you should do if you receive a post-dated revocation form
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