Canada Pension Plan (R.S.C., 1985, c. C-8)
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Act current to 2024-11-26 and last amended on 2024-06-20. 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 Employees | For Employers | For Self-employed Persons | |
|---|---|---|---|
| Year | (%) | (%) | (%) |
| 2019 | 0.15 | 0.15 | 0.3 |
| 2020 | 0.3 | 0.3 | 0.6 |
| 2021 | 0.5 | 0.5 | 1.0 |
| 2022 | 0.75 | 0.75 | 1.5 |
| 2023 | 1.0 | 1.0 | 2.0 |
| 2024 and each subsequent year | 1.0 | 1.0 | 2.0 |
Second Additional Contribution Rates
| For Employees | For Employers | For Self-employed Persons | |
|---|---|---|---|
| Year | (%) | (%) | (%) |
| 2024 and each subsequent year | 4.0 | 4.0 | 8.0 |
- 2016, c. 14, s. 56
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