Have you received a CPP/EI ruling?

If you received a Canada Pension Plan / Employment Insurance (CPP/EI) ruling, the following topics may be of interest to you:

Information for payers and employers

Employment is pensionable or insurable

Have you received a ruling that changed a worker's employment in one, or both, of the following ways:

  • from not pensionable to pensionable
  • from not insurable to insurable

If so, you may have to pay CPP contributions or EI premiums, or both. For more information go to:

Employment is not pensionable or not insurable

Have you received a ruling that changed a worker's employment in one, or both, of the following ways:

  • from pensionable to not pensionable
  • from insurable to not insurable

If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information go to:

If the Canada Revenue Agency (CRA) determined that the worker was self-employed go to T4A - Information for payers.

Information for individuals

Employment is pensionable or insurable

Have you received a ruling that changed your employment in one, or both, of the following ways:

  • from not pensionable to pensionable
  • from not insurable to insurable

If so, you may have to pay CPP contributions or EI premiums, or both, through payroll deductions.

For more information go to Responsibilities, benefits and entitlements for employees.

Employment is not pensionable or not insurable

Have you received a ruling that changed your employment in one, or both, of the following ways:

  • from pensionable to not pensionable
  • from insurable to not insurable

If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information go to:

If the CRA determined that you were self-employed, then you have to pay the CPP contributions. For more information, go to Line 421 - CPP contributions payable on self-employment and other earnings.

Special rules

Special rules for CPP and EI may apply to individuals or to certain types of payments. See the information at the following links:

Ruling period that applies to a decision

A ruling applies to a specific period or periods of employment. A decision letter will include the names of the worker and the payer, and whether the employment is pensionable or insurable, or both, for the period or periods of employment. Unless a decision is appealed, it is final.

If the terms and conditions of the employment change after the ruling is issued, and you do not know if the employment is pensionable or insurable, or both, you can ask for another ruling. For more information go to How to get a ruling for Canada Pension Plan and employment insurance purposes.

How to appeal a CPP/EI ruling

If you do not agree with a decision about coverage under the CPP or EI program, you have the right to appeal the decision. For information on how to appeal, see Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage.

Forms and publications

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