Skip to main content
Hypertaxhome page

CPP and EI

Canada Pension Plan, second CPP contributions, and Employment Insurance premiums.

5 articles in this topic

  • 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.
    T4 slipIncomeCPP and EI

  • T4 boxes 20 to 29: pension, tax deducted and earnings bases

    Boxes 20 to 29 of a T4 report your registered pension plan contributions, the income tax already deducted in box 22, the earnings CPP and EI were charged on, and any exemptions.
    T4 slipTax already taken offCPP and EI

  • CPP contributions on your return

    Your CPP contributions are split on the T1: the base part is a credit on line 30800 and the enhanced part, with all of CPP2, is a deduction on line 22215.
    CPP and EICreditsDeductions

  • EI premiums on your return

    Employment Insurance premiums in box 18 of your T4 become a non-refundable credit on line 31200. Two jobs in one year can push you over the maximum.
    CPP and EICreditsTax already taken off

  • T4 box 16A: second CPP contributions (CPP2)

    Box 16A reports the second tier of CPP contributions on 2026 earnings between CA$74,600 and CA$85,000. It is fully deductible on line 22215 of your T1.
    CPP and EIT4 slipDeductions

Back to all topics