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.
- 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.
Forms and publications
- Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
- Schedule 8, Canada Pension Plan contributions and overpayment
- Form CPT20, Election to Pay Canada Pension Plan Contributions
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