Statement of Contributions to the Canada Pension Plan

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.

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.

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 reach age 18 (we consider you to have reached age 18 the month after your 18th birthday) 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:

1. a base or "original" component (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)
2. an enhanced or "additional" component (since January 2019) that provides a top-up to the base:
   • the first additional component 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 was phased in between 2019 and 2023
   • the second additional component 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.

"E" - Earnings from child rearing drop-in provision

The letter "E" will appear for the periods when your earnings stopped or were lower because you were the primary caregiver of a child under age 7.

We have "dropped in" (or provided) pension credits based on your average earnings in the 5 years before you became the primary caregiver of a child (if that amount was higher than your actual earnings). This provision applies when we calculate the enhanced component of your CPP pension or benefit.