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

CPP contributions for 2019:

Maximum pensionable earnings $57,400.00
Basic annual exemption -3,500.00
Maximum contributory earnings $53,900.00
Contribution rate 5.10%
Maximum employee contribution
($53,900.00 x 5.10%)
$ 2,748.90
Maximum employer contribution
($53,900.00 x 5.10%)
$ 2,748.90

EI premiums for 2019:

Maximum annual insurable earnings $53,100.00
Premium rate 1.62%
Maximum employee contribution $  860.22
Maximum employer contribution
($53,100.00 x 2.268%)
$ 1,204.31

CPP contributions for 2018:

Maximum pensionable earnings $55,900.00
Basic annual exemption -3,500.00
Maximum contributory earnings $52,400.00
Contribution rate 4.95%
Maximum employee contribution
($52,400.00 x 4.95%)
$ 2,593.80
Maximum employer contribution
($52,400.00 x 4.95%)
$ 2,593.80

EI premiums for 2018:

Maximum annual insurable earnings $51,700.00
Premium rate 1.66%
Maximum employee contribution $  858.22
Maximum employer contribution
($51,700.00 x 2.324%)
$ 1,201.51

E. & O.E.