PAYROLL CPP AND EI RATES

2016 CPP & EI rates

2016 CPP & EI RAtes

2016 CPP & EI RAtes

Payroll Canadian Pension Plan (CPP) and Employment insurance (EI) rates for Employees and Employers.

PAYROLL CPP AND EI RATES:
Once an employee reaches the maximum CPP/EI in a relative year, additional CPP or EI should not be deducted. In the event extra CPP or EI has been deducted in error you will have to apply to get it back. As an employee the extra CPP or EI contributed will be repaid back through your personal taxes. As an employer you will have to apply to get it back using the PD24 form, the form can be downloaded from our Forms Section.

Federal EI premium rates and maximums

 
Year Maximum annual
insurable earnings
Rate (%) Maximum annual
employee premium
Maximum annual
employer premium
2016 $50,800 1.88 $955.04 $1,337.06
2015 $49,500 1.88 $930.60 $1,302.84
2014 $48,600 1.88 $913.68 $1,279.15
2013 $47,400 1.88 $891.12 $1,247.57
2012 $45,900 1.83 $839.97 $1,175.96
2011 $44,200 1.78 $786.76 $1,101.46
2010 $43,200 1.73 $747.36 $1,046.30
2009 $42,300 1.73 $731.79 $1,024.51
2008 $41,100 1.73 $711.03 $995.44
2007 $40,000 1.80 $720.00 $1,008.00
2006 $39,000 1.87 $729.30 $1,021.02
2005 $39,000 1.95 $760.50 $1,064.70
2004 $39,000 1.98 $772.20 $1,081.08
2003 $39,000 2.10 $819.00 $1,146.60
2002 $39,000 2.20 $858.00 $1,201.20
2001 $39,000 2.25 $877.50 $1,228.50
2000 $39,000 2.40 $936.00 $1,310.49
1999 $39,000 2.55 $994.50 $1,392.30
1998 $39,000 2.70 $1,053.00 $1,474.20
1997 $39,000 2.90 $1,131.00 $1,583.40

CPP contribution rates, maximums and exemptions

Year Max. annual pensionable earnings Basic exemption Maximum contributory earnings Employee contribution rate (%) Max. annual employee contribution Max. annualself-employed contribution
2016 $54,900 $3,500 $51,400 4.95 $2,544.30 $5,088.60
2015 $53,600 $3,500 $50,100 4.95 $2,479.95 $4,959.90
2014 $52,500 $3,500 $49,000 4.95 $2,425.50 $4,851.00
2013 $51,100 $3,500 $47,600 4.95 $2,356.20 $4,712.40
2012 $50,100 $3,500 $46,600 4.95 $2,306.70 $4,613.40
2011 $48,300 $3,500 $44,800 4.95 $2,217.60 $4,435.20
2010 $47,200 $3,500 $43,700 4.95 $2,163.15 $4,326.30
2009 $46,300 $3,500 $42,800 4.95 $2,118.60 $4,237.20
2008 $44,900 $3,500 $41,400 4.95 $2,049.30 $4,098.60
2007 $43,700 $3,500 $40,200 4.95 $1,989.90 $3,979.80
2006 $42,100 $3,500 $38,600 4.95 $1,910.70 $3,821.40
2005 $41,100 $3,500 $37,600 4.95 $1,861.20 $3,722.40
2004 $40,500 $3,500 $37,000 4.95 $1,831.50 $3,663.00
2003 $39,900 $3,500 $36,400 4.95 $1,801.80 $3,603.60
2002 $39,100 $3,500 $35,600 4.7 $1,673.20 $3,346.40
2001 $38,300 $3,500 $34,800 4.3 $1,496.40 $2,992.80
2000 $37,600 $3,500 $34,100 3.9 $1,329.90 $2,373.00
1999 $37,400 $3,500 $33,900 3.5 $1,186.50 $2,373.00
1998 $36,900 $3,500 $33,400 3.2 $1,068.80 $2,137.60

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/cpp-rpc/cnt-chrt-pf-eng.html

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/clcltng/ei/cnt-chrt-pf-eng.html

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