Canada Pension Plan (CPP)

You have to deduct CPP contributions from an employee's remuneration if that employee:

• is 18 years or older, but younger than 70;
• is in pensionable employment during the year; and
• does not receive a CPP retirement or disability pension.

As an employer, you must also contribute the same amount of CPP that you deduct from your employees' remuneration.

Quebec employers deduct Quebec Pension Plan (QPP) contributions instead of CPP contributions. For information, see Revenu Québec.

Forms and publications

• Employer's Guide - Payroll Deductions and Remittances (T4001)
• Employer's Guide - Taxable Benefits (T4130)
• Payroll Deductions Tables (T4032)
• Payroll Deductions Supplementary Tables (T4008)
• Payroll Deductions Formulas for Computer Programs (T4127)
• Tables on Diskette (TOD) (T4143)

Related Topics

• Other publications for Canada Pension Plan and Employment Insurance (CPP/EI)
• Social Security Agreements and Conventions
• Canada Revenue Agency and Social Development Canada's responsibilities
• Canada Pension Plan benefits and more (Human Resources and Social Development Canada)