CPP & EI Deductions

  2018 2019
Canada/Quebec Pension
Annual Maximum Pensionable Earnings $55,900.00 $57,400.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $52,400.00 $53,900.00
CPP Contribution Rate 4.95% 5.10%
QPP Contribution Rate 5.40% 5.55%
Annual Maximum CPP Employee Contribution $2,593.80 $2,748.90
Annual Maximum CPP Employer Contribution $2,593.80 $2,748.90
Annual Maximum QPP Employee Contribution $2,829.60 $2,991.45
Annual Maximum QPP Employer Contribution $2,829.60 $2,991.45

Employment Insurance (EI) - Non-Quebec Employee
Annual Maximum Insurable Earnings $51,700.00 $53,100.00
Employee Contribution Rate 1.66% 1.62%
Employer Contribution Rate 2.324% 2.268%
Annual Maximum Employee Contribution $858.22 $860.22
Annual Maximum Employer Contribution $1,201.51 $1,204.31

Employment Insurance (EI) - Quebec Employee
Annual Maximum Insurable Earnings $51,700.00 $53,100.00
Employee Contribution Rate 1.30% 1.25%
Employer Contribution Rate 1.82% 1.75%
Annual Maximum Employee Contribution $672.10 $663.75
Annual Maximum Employer Contribution $940.94 $929.25

QPIP - Quebec Employee
Annual Maximum Insurable QPIP Earnings $74,000.00 $76,500.00
Employee Contribution Rate 0.548% 0.526%
Employer Contribution Rate 0.767% 0.736%
Annual Maximum Employee Contribution $405.52 $402.39
Annual Maximum Employer Contribution $567.58 $563.04