CPP Annual Update – 2021

CPP contribution rates, maximums and exemptions 2021

Important notice!

Changes to the rules for deducting Canada Pension Plan (CPP) contributions.

Changes to the rules for deducting Canada Pension Plan (CPP) contributions

In 2012, the rules for deducting CPP contributions changed. These changes do not affect the salary of an employee working in Quebec or an employee who is considered to be disabled under the CPP or QPP, nor do they affect the salary and wages of a person who has reached 70 years of age.

Services and information

• What are the changes to the CPP contribution rules?
• Stopping CPP contributions
  Election form and its effective date, overpayments, reporting, and keeping records.
• Restarting CPP contributions
  Revocation form and its effective date, recovery, reporting, and keeping records.

Year	Maximum annual pensionable earnings	Basic exemption amount	Maximum contributory earnings	Employee and employer contribution rate (%)	Maximum annual employee and employer contribution	Maximum annual self-employed contribution
2021	$61,600	$3,500	$58,100	5.45	$3,166.45	$6,332.90
2020	$58,700	$3,500	$55,200	5.25	$2,898.00	$5,796.00
2019	$57,400	$3,500	$53,900	5.10	$2,748.90	$5,497.80
2018	$55,900	$3,500	$52,400	4.95	$2,593.80	$5,187.60
2017	$55,300	$3,500	$51,800	4.95	$2,564.10	$5,128.20
2016	$54,900	$3,500	$51,400	4.95	$2,544.30	$5,088.60
2015	$53,600	$3,500	$50,100	4.95	$2,479.95	$4,959.90
2014	$52,500	$3,500	$49,000	4.95	$2,425.50	$4,851.00
2013	$51,100	$3,500	$47,600	4.95	$2,356.20	$4,712.40
2012	$50,100	$3,500	$46,600	4.95	$2,306.70	$4,613.40
2011	$48,300	$3,500	$44,800	4.95	$2,217.60	$4,435.20
2010	$47,200	$3,500	$43,700	4.95	$2,163.15	$4,326.30

The above table is available in comma-separated value (CSV) format at the following link: 

• CPP contribution rates, maximums and exemptions

• 2000 to 2009 

Year	Maximum annual pensionable  earnings	Basic exemption amount	Maximum contributory earnings	Employee and       employer contribution   rate (%)	Maximum annual employee and employer contribution	Maximum annual   self-employed contribution
2009	$46,300	$3,500	$42,800	4.95	$2,118.60	$4,237.20
2008	$44,900	$3,500	$41,400	4.95	$2,049.30	$4,098.60
2007	$43,700	$3,500	$40,200	4.95	$1,989.90	$3,979.80
2006	$42,100	$3,500	$38,600	4.95	$1,910.70	$3,821.40
2005	$41,100	$3,500	$37,600	4.95	$1,861.20	$3,722.40
2004	$40,500	$3,500	$37,000	4.95	$1,831.50	$3,663.00
2003	$39,900	$3,500	$36,400	4.95	$1,801.80	$3,603.60
2002	$39,100	$3,500	$35,600	4.70	$1,673.20	$3,346.40
2001	$38,300	$3,500	$34,800	4.30	$1,496.40	$2,992.80
2000	$37,600	$3,500	$34,100	3.90	$1,329.90	$2,659.80

•  1990 to 1999 

Year	Maximum annual pensionable  earnings	Basic exemption amount	Maximum contributory earnings	Employee and       employer contribution   rate (%)	Maximum annual employee and employer contribution	Maximum annual   self-employed contribution
1999	$37,400	$3,500	$33,900	3.50	$1,186.50	$2,373.00
1998	$36,900	$3,500	$33,400	3.20	$1,068.80	$2,137.60
1997	$35,800	$3,500	$32,300	2.925 *	$   944.78	$1,889.55
1996	$35,400	$3,500	$31,900	2.80	$   893.20	$1,786.40
1995	$34,900	$3,400	$31,500	2.70	$   850.50	$1,701.00
1994	$34,400	$3,400	$31,000	2.60	$   806.00	$1,612.00
1993	$33,400	$3,300	$30,100	2.50	$   752.50	$1,505.00
1992	$32,200	$3,200	$29,000	2.40	$   696.00	$1,392.00
1991	$30,500	$3,000	$27,500	2.30	$   632.50	$1,265.00
1990	$28,900	$2,800	$26,100	2.20	$   574.20	$1,148.40

Footnote * For 1997, the CPP rate was adjusted to 3.0% with a payment on filing a return (max. $969). 

• 1980 to 1989 

Year	Maximum annual pensionable  earnings	Basic exemption amount	Maximum contributory earnings	Employee and       employer contribution   rate (%)	Maximum annual employee and employer contribution	Maximum annual   self-employed contribution
1989	$27,700	$2,700	$25,000	2.10	$525.00	$1,050.00
1988	$26,500	$2,600	$23,900	2.00	$478.00	$   956.00
1987	$25,900	$2,500	$23,400	1.90	$444.60	$   889.20
1986	$25,800	$2,500	$23,300	1.80	$419.40	$   838.80
1985	$23,400	$2,300	$21,100	1.80	$379.80	$   759.60
1984	$20,800	$2,000	$18,800	1.80	$338.40	$   676.80
1983	$18,500	$1,800	$16,700	1.80	$300.60	$   601.20
1982	$16,500	$1,600	$14,900	1.80	$268.20	$   536.40
1981	$14,700	$1,400	$13,300	1.80	$239.40	$   478.80
1980	$13,100	$1,300	$11,800	1.80	$212.10	$   424.80

• 1970 to 1979 

Year	Maximum annual pensionable  earnings	Basic exemption amount	Maximum contributory earnings	Employee and       employer contribution   rate (%)	Maximum annual employee and employer contribution	Maximum annual   self-employed contribution
1979	$11,700	$1,100	$10,600	1.80	$190.80	$381.60
1978	$10,400	$1,000	$  9,400	1.80	$169.20	$338.40
1977	$  9,300	$   900	$  8,400	1.80	$151.20	$302.40
1976	$  8,300	$   800	$  7,500	1.80	$135.00	$270.00
1975	$  7,400	$   700	$  6,700	1.80	$120.60	$241.20
1974	$  6,600	$   700	$  5,900	1.80	$106.20	$212.40
1973	$  5,600	$   600	$  5,000	1.80	$  90.00	$180.00
1972	$  5,500	$   600	$  4,900	1.80	$  88.20	$176.40
1971	$  5,400	$   600	$  4,800	1.80	$  86.40	$172.80
1970	$  5,300	$   600	$  4,700	1.80	$  84.60	$169.20

• 1966 to 1969

Year	Maximum annual pensionable  earnings	Basic exemption amount	Maximum contributory earnings	Employee and       employer contribution   rate (%)	Maximum annual employee and employer contribution	Maximum annual   self-employed contribution
1969	$5,200	$600	$4,600	1.80	$82.80	$165.60
1968	$5,100	$600	$4,500	1.80	$81.00	$162.00
1967	$5,000	$600	$4,400	1.80	$79.20	$158.40
1966	$5,000	$600	$4,400	1.80	$79.20	$158.40

Related topics

• Basic exemption chart