Payroll Limits
| 2010 | 2009 | |
| Canada Pension Plan (CPP) | ||
| Contribution % | 4.95 | 4.95 |
| Employee Maximum $ | $2,163 | $2,119 |
| Maximum Earnings | $47,200 | $46,300 |
| Exemption | $3,500 | $3,500 |
Click here for historical CPP rates |
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| Employment Insurance (EI) | ||
| Contribution % | 1.73 | 1.73 |
| Employee Maximum $ | $747 | $732 |
| Maximum Earnings | $43,200 | $42,300 |
Click here for historical EI rates |
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| WSIB (ON) Maximum Earnings | $77,600 | $74,600 |
| RRSPs | $22,000 | $21,000 |
| Basic Personal Exemption (Federal) | $10,382 | $10,320 |
| Basic Personal Exemption (Ontario) | $8,943 | $8,881 |
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