CPP & EI Deductions
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| 2011 | 2012 | |
| Canada/Quebec Pension | ||
| Annual Maximum Pensionable Earnings | $48,300.00 | $50,100.00 |
| Annual Basic Exemption | $3,500.00 | $3,500.00 |
| Annual Maximum Contributory Earnings | $44,800.00 | $46,600.00 |
| Contribution Rate | 4.95% | 4.95% |
| Annual Maximum Employee Contribution | $2,217.60 | $2,306.70 |
| Annual Maximum Employer Contribution | $2,217.60 | $2,306.70 |
| Employment Insurance (EI) - Non-Quebec Employee | ||
| Annual Maximum Insurable Earnings | $44,200.00 | $45,900.00 |
| Employee Contribution Rate | 1.78% | 1.83% |
| Employer Contribution Rate | 2.492% | 2.562% |
| Annual Maximum Employee Contribution | $786.76 | $839.97 |
| Annual Maximum Employer Contribution | $1,101.46 | $1,175.96 |
| Employment Insurance (EI) - Quebec Employee | ||
| Annual Maximum Insurable Earnings | $44,200.00 | $45,900.00 |
| Employee Contribution Rate | 1.41% | 1.47% |
| Employer Contribution Rate | 1.904% | 2.058% |
| Annual Maximum Employee Contribution | $623.22 | $674.73 |
| Annual Maximum Employer Contribution | $872.51 | $944.62 |
| QPIP - Quebec Employee | ||
| Annual Maximum Insurable QPIP Earnings | $64,000.00 | $64,000.00 |
| Employee Contribution Rate | 0.537% | 0.537% |
| Employer Contribution Rate | 0.752% | 0.752% |
| Annual Maximum Employee Contribution | $343.68 | $343.68 |
| Annual Maximum Employer Contribution | $481.28 | $481.28 |
