CPP & EI Deductions

• Now Available
• 2010 Payroll Guide (4MB)
• Media Release
• Profit W100 & Payworks
• Payroll Technology

	2009	2010
Canada/Quebec Pension
Annual Maximum Pensionable Earnings	$46,300.00	$47,200.00
Annual Basic Exemption	$3,500.00	$3,500.00
Annual Maximum Contributory Earnings	$46,300.00	$43,700.00
Contribution Rate	4.95%	4.95%
Annual Maximum Employee Contribution	$2,118.60	$2,163.15
Annual Maximum Employer Contribution	$2,118.60	$2, 163.15

Employment Insurance (EI) - Non-Quebec Employee
Annual Maximum Insurable Earnings	$42,300.00	$43,200.00
Employee Contribution Rate	1.73%	1.73%
Employer Contribution Rate	2.422%	2.422%
Annual Maximum Employee Contribution	$731.79	$747.36
Annual Maximum Employer Contribution	$1,024.51	$1,046.30

Employment Insurance (EI) - Quebec Employee
Annual Maximum Insurable Earnings	$42,300.00	$43,200.00
Employee Contribution Rate	1.38%	1.36%
Employer Contribution Rate	1.93%	1.904%
Annual Maximum Employee Contribution	$583.74	$587.52
Annual Maximum Employer Contribution	$816.39	$8.22.53

QPIP - Quebec Employee
Annual Maximum Insurable QPIP Earnings	$62,000.00	$62,500.00
Employee Contribution Rate	0.484%	0.506%
Employer Contribution Rate	0.677%	0.708%
Annual Maximum Employee Contribution	$300.08	$316.25
Annual Maximum Employer Contribution	$419.74	$442.50