Payroll Limits
| 2012 | 2011 | 2010 | |
| Canada Pension Plan (CPP) | |||
| Contribution Rate | 4.95% | 4.95% | 4.95% |
| Employee Maximum $ | $2,306 | $2,218 | $2,163 |
| Maximum Earnings | $50,100 | $48,300 | $47,200 |
| Exemption | $3,500 | $3,500 | $3,500 |
Click here for historical CPP rates |
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| Employment Insurance (EI) | |||
| Contribution Rate | 1.83% | 1.78% | 1.73% |
| Employee Maximum $ | $839 | $787 | $747 |
| Maximum Earnings | $45,900 | $44,200 | $43,200 |
Click here for historical EI rates |
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| WSIB (ON) Maximum Earnings | $81,700 | $79,600 | $77,600 |
| RRSPs | $22,970 | $22,450 | $22,000 |
| Basic Personal Exemption (Federal) | $10,822 | $10,527 | $10,382 |
| Basic Personal Exemption (Ontario) | $9,405 | $9,104 | $8,943 |
CPP Notes: must be over 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; owners exempt