| 2025 | 2024 | |
|---|---|---|
| Canada Pension Plan (CPP) | ||
| Contribution Rate | 5.95% / 4.0% | 5.95% / 4.0% |
| Employee Maximum $ | $4,034 / $396 | $3,868 / $188 |
| Maximum Earnings | $71,300 / $81,200 | $68,500 / $73,200 |
| Exemption | $3,500 | $3,500 |
| Click here for historical CPP rates | ||
| Employment Insurance (EI) | ||
| Contribution Rate | 1.64% | 1.66% |
| Employee Maximum $ | $1,077 | $1,049 |
| Maximum Earnings | $65,700 | $63,200 |
| Click here for historical EI rates | ||
| WSIB (ON) Maximum Earnings | $117,000 | $112,500 |
| Employer Health Tax Exemption (ON 1.95%) | $1,000,000 | $1,000,000 |
CPP Notes: 18+; employer pays same as employee; 10% of CPP maximum earnings needed in 4 of the last 6 years to qualify for the CPP disability pension
EI Notes: employer pays 1.4 times employee amount; owners and their family are usually exempt (not eligible)