T4 boxes 10 to 18: pay, CPP and EI
Boxes 10 to 18 of a T4 hold your province of employment, your SIN, your employment income, and the CPP, CPP2 and EI amounts taken from your pay.
Updated 24 July 2026 · 2 min read
These boxes carry the figures that drive most of a T1 return.
The boxes
| Box | Name | Where it goes |
|---|---|---|
| 10 | Province of employment | Decides which provincial form applies |
| 12 | Social insurance number | Checked against the SIN on your return |
| 14 | Employment income | Line 10100 |
| 16 | Employee's CPP contributions | Lines 30800 and 22215 |
| 16A | Employee's second CPP contributions, called CPP2 | Line 22215 |
| 17 | Employee's QPP contributions | Quebec only |
| 17A | Employee's second QPP contributions | Quebec only |
| 18 | Employee's EI premiums | Line 31200 |
Box 14 is your pay before deductions
Box 14 is gross employment income, including most taxable benefits. It is not what landed in your bank account. Do not reduce it by the tax in box 22 or by anything else.
Box 16 splits in two on your return
CPP for 2026 is charged at 5.95 per cent of your pensionable earnings above the CA$3,500 basic exemption, up to earnings of CA$74,600. The maximum employee contribution is CA$4,230.45.
That single amount in box 16 is split when it reaches your return. The base part becomes a non-refundable credit on line 30800. The enhanced part becomes a deduction on line 22215. Hypertax works out the split for you. Read CPP contributions on your return.
Box 18 is EI
For 2026, outside Quebec, employees pay 1.63 per cent of insurable earnings up to CA$68,900, so the most an employee pays is CA$1,123.07. The amount in box 18 becomes a non-refundable credit on line 31200. Read EI premiums on your return.
Box 17 and box 17A mean Quebec
If either has an amount, your province of employment was Quebec. What matters for your return is where you lived on 31 December 2026: a Quebec resident files the federal T1 and the TP-1. Read filing a Quebec return.
Sources
Every figure and every procedure on this page was checked against the pages below on the date shown. The agencies revise these pages, so confirm anything you are about to act on.
- T4 slip: information for employers (opens in a new tab)canada.ca · checked 24 July 2026
- Line 10100 – Employment income (opens in a new tab)canada.ca · checked 24 July 2026
- CPP contribution rates, maximums and exemptions (opens in a new tab)canada.ca · checked 24 July 2026
- EI premium rates and maximums (opens in a new tab)canada.ca · checked 24 July 2026
- Line 30800 – Base CPP or QPP contributions through employment income (opens in a new tab)canada.ca · checked 24 July 2026
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This article explains a form and a process. It is general information, not tax advice about your own situation, and Hypertax does not send your return to the CRA — you print it and mail it. See the not-tax-advice notice and the rest of the help centre.