2019 2018
Canada Pension Plan (CPP)
Contribution Rate 5.10% 4.95%
Employee Maximum $ $2,749 $2,594
Maximum Earnings $57,400 $55,900
Exemption $3,500 $3,500
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Employment Insurance (EI)
Contribution Rate 1.62% 1.66%
Employee Maximum $ $860 $858
Maximum Earnings $53,100 $51,700
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WSIB (ON) Maximum Earnings $92,600 $90,300
Employer Health Tax Exemption (ON 1.95%) $490,000 $450,000
Basic Personal Exemption (Federal) $12,069 $11,809

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; higher limits start in 2019

EI Notes: employer pays 1.4 times employee amount; owners and their family are usually exempt (not eligible)