2016 CPP & EI rates:
2016 CPP & EI RAtes
Payroll Canadian Pension Plan (CPP) and Employment insurance (EI) rates for Employees and Employers.
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
Previous 2015 Rates
2015 CPP & EI Rates
Payroll Canadian Pension Plan (CPP) and Employment insurance (EI) rates for Employees and Employers.
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 | Max. Annual Insurable Earnings | Rate (%) | Max. Annual Employee Premium | Max. Annual Employer Premium |
| 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 | 1.8 | $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 | 2.1 | $819.00 | $1,146.60 |
| 2002 | $39,000 | 2.2 | $858.00 | $1,201.20 |
| 2001 | $39,000 | 2.25 | $877.50 | $1,228.50 |
| 2000 | $39,000 | 2.4 | $936.00 | $1,310.49 |
| 1999 | $39,000 | 2.55 | $994.50 | $1,392.30 |
| 1998 | $39,000 | 2.7 | $1,053.00 | $1,474.20 |
| 1997 | $39,000 | 2.9 | $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 |
| 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