Contribution Rates

The following links provide you, the Employer, with information on the most current employee and employer contribution rates.

• Superannuation Administration Manual (SAM) – Special Bulletin

  A SAM Special Bulletin is issued on a yearly basis, at the end of each calendar year, to notify the employer of the new contribution rates. You can find this information in the SAM Special Bulletin entitled "Canada Pension Plan/Quebec Pension Plan (CPP/QPP) Contribution Rates, Pension Service Superannuation Act/Retirement Compensation Arrangement (PSSA/RCA) Employee and Employer Contribution Rates, Salary Thresholds, Indexation, Pension Ajustment (PA) Calculations".

• Compensation Directives

  A Compensation Directive is issued on a yearly basis, at the end of each calendar year, to notify the employer of the new Canada Pension Plan (CPP) and the Quebec Pension Plan (QPP) rates. You can find this information in the Compensation Directive entitled "Canada Pension Plan and Quebec Pension Plan – XXXX Taxation Year".

  (This document is published on a yearly basis with a different taxation year)

• Pension Contribution Rates

  This site provides you with the current employee contribution rates and approved increases up to the year 2013.