CPP & EI Deductions

  2016 2017
Canada/Quebec Pension
Annual Maximum Pensionable Earnings $54,900.00 $55,300.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $51,400.00 $51,800.00
CPP Contribution Rate 4.95% 4.95%
QPP Contribution Rate 5.325% 5.40%
Annual Maximum CPP Employee Contribution $2,544.30 $2,564.10
Annual Maximum CPP Employer Contribution $2,544.30 $2,564.10
Annual Maximum QPP Employee Contribution $2,737.05 $2,797.20
Annual Maximum QPP Employer Contribution $2,737.05 $2,797.20

Employment Insurance (EI) - Non-Quebec Employee
Annual Maximum Insurable Earnings $50,800.00 $51,300.00
Employee Contribution Rate 1.88% 1.63%
Employer Contribution Rate 2.632% 2.282%
Annual Maximum Employee Contribution $955.04 $836.19
Annual Maximum Employer Contribution $1,337.06 $1,170.67

Employment Insurance (EI) - Quebec Employee
Annual Maximum Insurable Earnings $50,800.00 $51,300.00
Employee Contribution Rate 1.52% 1.27%
Employer Contribution Rate 2.128% 1.778%
Annual Maximum Employee Contribution $772.16 $651.51
Annual Maximum Employer Contribution $1,081.02 $912.11

QPIP - Quebec Employee
Annual Maximum Insurable QPIP Earnings $71,500.00 $72,500.00
Employee Contribution Rate 0.548% 0.548%
Employer Contribution Rate 0.767% 0.767%
Annual Maximum Employee Contribution $391.82 $397.30
Annual Maximum Employer Contribution $548.41 $556.08