Payroll Limits

	2025	2024
Canada Pension Plan (CPP)
Contribution Rate	5.95% / 4.0%	5.95% / 4.0%
Employee Maximum $	$4,034 / $396	$3,868 / $188
Maximum Earnings	$71,300 / $81,200	$68,500 / $73,200
Exemption	$3,500	$3,500
Click here for historical CPP rates
Employment Insurance (EI)
Contribution Rate	1.64%	1.66%
Employee Maximum $	$1,077	$1,049
Maximum Earnings	$65,700	$63,200
Click here for historical EI rates
WSIB (ON) Maximum Earnings	$117,000	$112,500
Employer Health Tax Exemption (ON 1.95%)	$1,000,000	$1,000,000

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

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