CPP & EI Deductions

  2015 2016
Canada/Quebec Pension
Annual Maximum Pensionable Earnings $53,600.00 $54,900.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $50,100.00 $51,400.00
CPP Contribution Rate 4.95% 4.95%
QPP Contribultion Rate 5.250% 5.325%
Annual Maximum CPP Employee Contribution $2,479.95 $2,544.30
Annual Maximum CPP Employer Contribution $2,479.95 $2,544.30
Annual Maximum QPP Employee Contribution $2,630.25 $2,737.05
Annual Maximum QPP Employer Contribution $2,630.25 $2,737.05

Employment Insurance (EI) - Non-Quebec Employee
Annual Maximum Insurable Earnings $49,500.00 $50,800.00
Employee Contribution Rate 1.88% 1.88%
Employer Contribution Rate 2.632% 2.632%
Annual Maximum Employee Contribution $930.60 $955.04
Annual Maximum Employer Contribution $1,302.84 $1,337.06

Employment Insurance (EI) - Quebec Employee
Annual Maximum Insurable Earnings $49,500.00 $50,800.00
Employee Contribution Rate 1.54% 1.52%
Employer Contribution Rate 2.156% 2.128%
Annual Maximum Employee Contribution $762.30 $772.16
Annual Maximum Employer Contribution $1,067.22 $1,081.02

QPIP - Quebec Employee
Annual Maximum Insurable QPIP Earnings $70,000.00 $71,500.00
Employee Contribution Rate 0.559% 0.548%
Employer Contribution Rate 0.782% 0.767%
Annual Maximum Employee Contribution $391.30 $391.82
Annual Maximum Employer Contribution $547.40 $548.41