2018 2017
Canada Pension Plan (CPP)
Contribution Rate 4.95% 4.95%
Employee Maximum $ $2,594 $2,564
Maximum Earnings $55,900 $55,300
Exemption $3,500 $3,500
Click here for historical CPP rates
Employment Insurance (EI)
Contribution Rate 1.66% 1.63%
Employee Maximum $ $858 $836
Maximum Earnings $51,700 $51,300
Click here for historical EI rates
WSIB (ON) Maximum Earnings $90,300 $88,500
Employer Health Tax Exemption (ON 1.95%) $450,000 $450,000
Basic Personal Exemption (Federal) $11,809 $11,635

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