Social security contributions are usually required from employees and employers for the following:
- Ìý
•ÌýÌýÌýÌý Canada Pension Plan (CPP)
- Ìý
•ÌýÌýÌýÌý Employment Insurance (EI)
These are federal contributions. Provinces and territories may require contributions for additional aspects of social care. Québec requires source deductions which can be significantly different than the federal CPP and EI. These are explored in detail in the following articles 2.2.1 to 2.2.9.
Links to the main websites for employment standards in different areas of Canada are provided in 9.1.
2.2.1ÌýÌýÌýÌý Canada Pension Plan (CPP)
Canada Pension Plan (CPP) is a national social insurance plan. Quebec has its own plan, the Quebec Pension Plan (QPP), see 2.2.2.
The rate and maximum pensionable earnings are revised each year and can be found at the CRA website. The Quebec Pension Plan (QPP) contribution rates for employee's working in Quebec are
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Web page updated on 17 Mar 2025 15:50