CPP/EI Explained

Articles for workers, employers and payers on matters relating to the Canada Pension Plan (CPP) and employment insurance (EI)

Specific professions/industries

What the CRA looks at to determine if a worker is an employee or self-employed and whether the employment is pensionable, insurable, or both in the following professions and industries:

Earnings and hours

How to determine a worker's pensionable/insurable earnings or how to determine hours of insurable employment

Responsibilities

Administration of the Canada Pension Plan and the Employment Insurance Act

Responsibilities of CRA and ESDC/Service Canada in administering the CPP and EI Act

Responsibilities, benefits and entitlements for employees and self-employed workers

How employment status can impact an individual’s responsibilities and entitlement to benefits

Special situations related to employment

Casual employment

What is casual employment and whether it is pensionable, insurable, or both

Employment outside Canada and
Canada's international social security agreements

Whether employment outside Canada is pensionable, insurable, or both, how to elect to pay CPP contributions, how to get a certificate of coverage

Employer restructuring / Succession of employers

Whether CPP contributions / EI premiums deducted during the year can be considered following employer restructuring/succession

Indian workers and the Canada Pension Plan

How to elect to pay CPP contributions

Not dealing at arm's length for purposes of the Employment Insurance Act

Whether an employee and an employer are related persons and whether the parties are dealing at arm's length to determine if the employment is insurable

Placement / employment agencies

How to determine the employment status of placement/employment agency workers and whether the employment is pensionable, insurable, or both

Religious sects and the Canada Pension Plan

How to ask not to contribute to the CPP

Tenure of office

Whether the employment of an individual who is elected or appointed and who holds an office, is pensionable, insurable, or both

Videos

CPP/EI related videos and information for employers, payers, employees, and self-employed individuals

Forms and publications

Related Topics

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