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
YearMaximum annual pensionable earningsBasic exemption amountMaximum contributory earningsEmployee and employer contribution rate (%)Maximum annual employee and employer contributionMaximum annual self-employed contribution
2021$61,600$3,500$58,1005.45$3,166.45$6,332.90
2020$58,700$3,500$55,2005.25$2,898.00$5,796.00
2019$57,400$3,500
$53,9005.10$2,748.90$5,497.80
2018 $55,900$3,500$52,4004.95$2,593.80$5,187.60
2017$55,300$3,500$51,8004.95$2,564.10$5,128.20
2016$54,900$3,500$51,4004.95$2,544.30$5,088.60
2015$53,600$3,500$50,1004.95$2,479.95$4,959.90
2014$52,500$3,500$49,0004.95$2,425.50$4,851.00
2013$51,100$3,500$47,6004.95$2,356.20$4,712.40
2012$50,100$3,500$46,6004.95$2,306.70$4,613.40
2011$48,300$3,500$44,8004.95$2,217.60$4,435.20
2010$47,200$3,500$43,7004.95$2,163.15$4,326.30

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

  • 2000 to 2009 
YearMaximum 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$42,8004.95$2,118.60$4,237.20
2008$44,900$3,500$41,4004.95$2,049.30$4,098.60
2007$43,700$3,500$40,2004.95$1,989.90$3,979.80
2006$42,100$3,500$38,6004.95$1,910.70$3,821.40
2005$41,100$3,500$37,6004.95$1,861.20$3,722.40
2004$40,500$3,500$37,0004.95$1,831.50$3,663.00
2003$39,900$3,500$36,4004.95$1,801.80$3,603.60
2002$39,100$3,500$35,6004.70$1,673.20$3,346.40
2001$38,300$3,500$34,8004.30$1,496.40$2,992.80
2000$37,600$3,500$34,1003.90$1,329.90$2,659.80
  •  1990 to 1999 
YearMaximum 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$33,9003.50$1,186.50$2,373.00
1998 $36,900$3,500$33,4003.20$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$31,9002.80$   893.20$1,786.40
1995 $34,900$3,400$31,5002.70$   850.50$1,701.00
1994 $34,400$3,400$31,0002.60$   806.00$1,612.00
1993 $33,400$3,300$30,1002.50$   752.50$1,505.00
1992 $32,200$3,200$29,0002.40$   696.00$1,392.00
1991 $30,500$3,000$27,5002.30$   632.50$1,265.00
1990 $28,900$2,800$26,1002.20$   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 
YearMaximum 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$25,0002.10$525.00$1,050.00
1988 $26,500$2,600$23,9002.00$478.00$   956.00
1987 $25,900$2,500$23,4001.90$444.60$   889.20
1986 $25,800$2,500$23,3001.80$419.40$   838.80
1985 $23,400$2,300$21,1001.80$379.80$   759.60
1984 $20,800$2,000$18,8001.80$338.40$   676.80
1983 $18,500$1,800$16,7001.80$300.60$   601.20
1982 $16,500$1,600$14,9001.80$268.20$   536.40
1981 $14,700$1,400$13,3001.80$239.40$   478.80
1980 $13,100$1,300$11,8001.80$212.10$   424.80
  • 1970 to 1979 
YearMaximum annual pensionable  earnings Basic exemption amountMaximum contributory earnings      Employee and       employer contribution   rate (%)Maximum annual employee and employer contribution     Maximum annual   self-employed contribution
1979$11,700   $1,100$10,6001.80 $190.80$381.60
1978$10,400   $1,000$  9,4001.80 $169.20$338.40
1977$  9,300   $   900$  8,4001.80 $151.20$302.40
1976$  8,300   $   800$  7,5001.80 $135.00$270.00
1975$  7,400   $   700$  6,7001.80 $120.60$241.20
1974$  6,600   $   700$  5,9001.80 $106.20$212.40
1973$  5,600   $   600$  5,0001.80 $  90.00$180.00
1972$  5,500   $   600$  4,9001.80 $  88.20$176.40
1971$  5,400   $   600$  4,8001.80 $  86.40$172.80
1970$  5,300   $   600$  4,7001.80 $  84.60$169.20
  • 1966 to 1969
YearMaximum annual pensionable  earnings Basic exemption amountMaximum contributory earnings      Employee and       employer contribution   rate (%)Maximum annual employee and employer contribution     Maximum annual   self-employed contribution
1969$5,200$600
$4,6001.80$82.80$165.60
1968$5,100$600$4,5001.80$81.00$162.00
1967$5,000$600$4,4001.80$79.20$158.40
1966
$5,000$600$4,4001.80$79.20$158.40

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