Foreign employees and employers

Foreign employees

You have to deduct CPP on non-resident employee's remuneration in the same way you would do for a resident employee unless he or she comes from a country where a social security agreement has been signed with Canada.

Foreign employers

If you are a foreign employer who does not have a place of business in Canada, you can apply to have employment that you provide in Canada covered under the CPP. This coverage is optional.

Some countries have agreement with Canada, see social security agreement with Canada to find out how to proceed to have the employment covered under the CPP.

Even if your country does not have an agreement with Canada, you can apply for coverage by completing Form CPT13, Application for Coverage of Employment in Canada Under the Canada Pension Plan by an Employer Resident Outside Canada.

Canada’s social security agreements with other countries

Canada has social security agreements with many countries that allow for employment outside Canada to be pensionable when certain conditions are met. These agreements are intended to eliminate cases where a worker may have to contribute to the Canada Pension Plan (CPP) and to the social security system of the other country for the same work. They also guarantee that a worker's CPP coverage is properly maintained when he or she is seconded to another country, or when itinerant workers live or work in each country.

To find out which country has CPP coverage provisions with Canada and what application forms you need to fill out to be covered or to extend the coverage to CPP, see Canada's social agreements with other countries.

Forms and publications

• Form CPT13, Application for Coverage of Employment in Canada Under the Canada Pension Plan by an Employer Resident Outside Canada

Related topics

• Canada Pension Plan and Employment Insurance Explained, Employment outside Canada
• Canada's social agreements with other countries

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