CPP & EI Deductions

  2017 2018
Canada/Quebec Pension
Annual Maximum Pensionable Earnings $55,300.00 $55,900.00
Annual Basic Exemption $3,500.00 $3,500.00
Annual Maximum Contributory Earnings $51,800.00 $52,400.00
CPP Contribution Rate 4.95% 4.95%
QPP Contribution Rate 5.40% 5.40%
Annual Maximum CPP Employee Contribution $2,564.10 $2,593.80
Annual Maximum CPP Employer Contribution $2,564.10 $2,593.80
Annual Maximum QPP Employee Contribution $2,797.20 $2,829.60
Annual Maximum QPP Employer Contribution $2,797.20 $2,829.60

Employment Insurance (EI) - Non-Quebec Employee
Annual Maximum Insurable Earnings $51,300.00 $51,700.00
Employee Contribution Rate 1.63% 1.66%
Employer Contribution Rate 2.282% 2.324%
Annual Maximum Employee Contribution $836.19 $858.22
Annual Maximum Employer Contribution $1,170.67 $1,201.51

Employment Insurance (EI) - Quebec Employee
Annual Maximum Insurable Earnings $51,300.00 $51,700.00
Employee Contribution Rate 1.27% 1.30%
Employer Contribution Rate 1.778% 1.82%
Annual Maximum Employee Contribution $651.51 $672.10
Annual Maximum Employer Contribution $912.11 $940.94

QPIP - Quebec Employee
Annual Maximum Insurable QPIP Earnings $72,500.00 $74,000
Employee Contribution Rate 0.548% 0.548%
Employer Contribution Rate 0.767% 0.767%
Annual Maximum Employee Contribution $397.30 $405.52
Annual Maximum Employer Contribution $556.08 $567.58