Canada Pension Plan (R.S.C., 1985, c. C-8)

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Act current to 2019-06-20 and last amended on 2018-12-15. Previous Versions

SCHEDULE 2(Section 11.2 and subsections 113.1(5), (6), (11.141), (11.15) and (12))First and Second Additional Contribution Rates

First Additional Contribution Rates

For EmployeesFor EmployersFor Self-employed Persons
Year(%)(%)(%)
20190.150.150.3
20200.30.30.6
20210.50.51.0
20220.750.751.5
20231.01.02.0
2024 and each subsequent year1.01.02.0

Second Additional Contribution Rates

For EmployeesFor EmployersFor Self-employed Persons
Year(%)(%)(%)
2024 and each subsequent year4.04.08.0
  • 2016, c. 14, s. 56
 
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