Canada Pension Plan (CPP) and Employment Insurance (EI) rates

We've compiled some key CPP and EI figures in the tables below as a helpful reference for when you're reviewing payroll deductions for your organization. Note that these figures are subject to change and that the most up-to-date numbers can be found on the official Canada Revenue Agency pages for CPP contribution rates and EI premium rates.

Canada Pension Plan (CPP)/Quebec Pension Plan (QPP)

	CPP	QPP
Yearly maximum pensionable earnings	$64,900.00	$64,900.00
Basic exemption (by number of pay periods)
Yearly	$3,500.00	$3,500.00
Monthly (12)	$291.66	$291.66
Semi-monthly (24)	$145.83	$145.83
Biweekly (26)	$134.61	$134.61
Biweekly (27)	$129.62	$129.62
Weekly (52)	$67.30	$67.30
Weekly (53)	$66.03	$66.03
Annual maximum contributory earnings	$61,400.00	$61,400.00
Contribution rate	5.70%	6.15%
Annual maximum contribution	$3,499.80	$3,776.10

Employment Insurance (EI) and Quebec Parental Insurance Plan (QPIP)

	EI	EI (Québec)	QPIP (Québec)
Annual maximum insurable earnings	$60,300.00	$60,300.00	$88,000.00
Premium/contribution rate (Employee)	1.58%	1.20%	0.494%
Premium rate (Employer: 1.4 * Employee rate)	2.212%	1.68%	n/a
Contribution rate employer QPIP	n/a	n/a	0.692%
Annual maximum premium EI/QPIP (Employee)	$952.74	$723.60	$434.72
Annual maximum premium (Employer: 1.4 * Employee premium)	$1,333.84	$1,013.04	n/a
Annual maximum QPIP contribution (Employer)	n/a	n/a	$608.96