Business -> Canada Pension Plan
(CPP), Quebec Pension Plan (QPP) and Employment Insurance (EI)
Canada Pension Plan (CPP), Quebec Pension Plan (QPP), and
Employment Insurance (EI)
Canada Pension Plan and Quebec Pension Plan
Canada Pension Plan (CPP)
and Quebec Pension Plan
(QPP) contribution rates
Who has to pay CPP
or QPP contributions?
CPP
contributions where no tax return filed within 4 years - self-employed
Recovery (by an
employer) of overpayments of CPP contributions or EI premiums
How do I (an
employee) get back overpaid CPP, QPP or EI premiums?
Canada Pension Plan retirement and other benefits
CPP retirement pension
revised rules
Quebec
Pension Plan (QPP) on Quebec Pension Board website
Employment Insurance
Employment Insurance (EI)
premium rates and Quebec
EI Rates
Quebec
Parental Insurance Plan (QPIP)
Who has to pay EI
premiums?
EI for the
self-employed
Don't pay
unnecessary employment insurance (EI) premiums
Recovery (by an
employer) of overpayments of CPP contributions or EI premiums
How do I (an
employee) get back overpaid CPP, QPP or EI premiums?
Employers
may qualify for
reduced EI rates
EI benefit repayment (EI
clawback)
EI
tax slips are available online
Revised: September 27, 2025