CPP & EI Deductions

  2014 2015
Canada/Quebec Pension
Annual Maximum Pensionable Earnings $52,500.00 $53,600.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $49,000.00 $50,100.00
CPP Contribution Rate 4.95% 4.95%
QPP Contribultion Rate 5.175% 5.250%
Annual Maximum CPP Employee Contribution $2,425.50 $2,479.95
Annual Maximum CPP Employer Contribution $2,425.50 $2,479.95
Annual Maximum QPP Employee Contribution $2,535.75 $2,630.25
Annual Maximum QPP Employer Contribution $2,535.75 $2,630.25

Employment Insurance (EI) - Non-Quebec Employee
Annual Maximum Insurable Earnings $48,600.00 $49,500.00
Employee Contribution Rate 1.88% 1.88%
Employer Contribution Rate 2.632% 2.632%
Annual Maximum Employee Contribution $913.68 $930.60
Annual Maximum Employer Contribution $1,279.15 $1,302.84

Employment Insurance (EI) - Quebec Employee
Annual Maximum Insurable Earnings $48,600.00 $49,500.00
Employee Contribution Rate 1.53% 1.54%
Employer Contribution Rate 2.142% 2.156%
Annual Maximum Employee Contribution $743.58 $762.30
Annual Maximum Employer Contribution $1,041.01 $1,067.22

QPIP - Quebec Employee
Annual Maximum Insurable QPIP Earnings $69,000.00 $69,500.00
Employee Contribution Rate 0.559% 0.559%
Employer Contribution Rate 0.782% 0.782%
Annual Maximum Employee Contribution $385.71 $388.51
Annual Maximum Employer Contribution $539.58 $543.49