Statement of Contributions to the Canada Pension Plan

From: Employment and Social Development Canada

Introduction

The Canada Pension Plan (CPP) uses a Statement of Contributions to keep a record of your pensionable earnings and your contributions to the Plan. Your statement shows your total CPP contributions for each year and the earnings on which your contributions are based. It also provides an estimate of what your pension or benefit would be if you and/or your family were eligible to receive it now.

The Statement of Contributions can assist you in your retirement planning. The online printed version of your CPP Statement of Contributions is considered a legal document unless contested in court. If it is being contested, you will need an official paper version. Use My Service Canada Account or contact Canada Pension Plan directly to ask us to send you an official paper copy of your Statement of Contributions.

Check the accuracy of your statement, particularly your name, address, date of birth and pensionable earnings and contributions. You should compare these amounts to any previous T4 tax information slips. If you disagree with any of the figures, contact Canada Pension Plan immediately. A discrepancy could affect the amount of your future CPP benefits, including the post-retirement benefit.

How do I get a copy

Via My Service Canada Account

You can visit My Service Canada Account to view or print a copy of your Canada Pension Plan (CPP) Statement of Contributions, at your convenience.

Exceptions

You will not be able to view your CPP Statement of Contributions using My Service Canada Account if:

you have only worked in Quebec
you worked in Quebec and at least one other province and currently reside in Quebec or
you worked in Quebec and at least one other province, you currently reside outside of Canada and your last province of residence in Canada was Quebec

Contact Retraite Québec for more information.

By mail

You can also request a copy of your statement by mail at:

Contributor Client Services
Canada Pension Plan
Service Canada
PO Box 818 Station Main
Winnipeg MB R3C 2N4

How do I correct information

Let us know immediately if any of your information is incorrect or missing. Any Canada Pension Plan (CPP) benefits you receive will be based on the contributions and earnings data on your statement, so please check your information carefully.

Employed individuals: Send us a copy of the earnings and contributions information on your T4 slip(s), or a signed letter on company letterhead from each of your employers confirming all your earnings and contributions to the Canada Pension Plan for the year(s) in question.

Self-employed individuals: Send us a copy of your T1 annual income tax return with your earnings and contributions information and your Notice of Assessment for the year(s) in question.

Note: Current tax year

For the current tax year, the statement “not yet available” appears if the CPP has not yet received the contribution information from the Canada Revenue Agency or the Quebec Pension Plan. Next year’s statement will have your contributions, if you file your income tax return.

Helpful definitions

Here are some common terms that are used on your Statement of Contribution and a brief description to help you understand how they are being used.

Date of statement
The date of statement refers only to the date that the Statement of Contributions was produced. The statement is generally mailed to you the same month that it was printed.

Year
The “Year” column on your Statement of Contributions starts with the year you turned 18 or January 1966, whichever is later. This column will end with:

the year in which you begin to receive a CPP retirement pension
the year in which you begin to receive a CPP disability benefit or
the year you turn 70 years of age

If you are not receiving a CPP retirement pension or disability benefit, or are under 70 years of age, the last year on the statement is the last full calendar year.

Your Contributions

You make CPP contributions based on pensionable earnings. Contributions start after you earn a set minimum amount (called the year’s basic exemption), and continue to a set maximum amount. You and your employer each contribute equal amounts on your pensionable earnings. If you are self-employed, you pay both the employer and employee amounts.

Your Pensionable Earnings

Your pensionable earnings are the amount you earned through employment and/or self-employment each year, above a minimum level and up to a maximum level set by the CPP.

The minimum level is called the basic exemption, and the maximum level is called the year’s maximum pensionable earnings.

You do not contribute to the CPP on earnings below the minimum level or above the maximum level. Your statement will show zero earnings for years that you earned less than the minimum level. If you earned more than the maximum, your statement will show the maximum pensionable earnings amount for those years.

The CPP consists of:

A base or “original” portion (since 1966) that is calculated on earnings between the year’s minimum and maximum amounts of pensionable earnings. The contribution rate is 9.9% (4.95% from the employer and 4.95% from the employee).
An enhanced or “additional” portion (since January 2019) that provides a top-up to the base:
- The first additional portion is calculated on the same range of earnings as the base, and has a contribution rate of 2% (1% from the employer and 1% from the employee). This additional rate is being introduced gradually between 2019 and 2023.
- The second additional portion will introduce a new range of pensionable earnings from the year’s maximum to 14% above that maximum between 2024 and 2025. This new range of earnings will have a new set of contributions with a rate of 8% (4% from the employer and 4% from the employee).

“B” – Below basic exemption amount for the year
A letter “B” will appear in the “Pensionable Earnings” column which indicates earnings below the basic exemption dollar value required to have a valid contribution for that year.

“CQ”– CPP/QPP
The letters “CQ” will appear in the “Your Contributions” column if you contributed to both the Canada Pension Plan and Quebec Pension Plan in the same calendar year.

“CS” – Credit split
The letters “CS” will appear in the “Your Pensionable Earnings” column to show that there was a credit split for that year.

“M” – Maximum pensionable earnings for the year
A letter “M” will appear in the “Your Pensionable Earnings” column to show that you have maximum earnings and have made a maximum contribution for that year.
See the maximum pensionable earnings for each year.

“P” – Post-retirement benefit
The letter “P” will appear in the “Your Pensionable Earnings” column to indicate contributions to a post-retirement benefit.

“Q” – Quebec Pension Plan
The letter “Q” will appear in the “Your Contributions” column to indicate contributions to the Quebec Pension Plan in that calendar year for that year.

“S” – Self-employed earnings
The letter “S” will appear in the “Your contributions” column to show that all or part of the contributions are based on self-employed earnings for that year.

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