CPP/EI Explained
Articles for workers, employers and payers on matters relating to the Canada Pension Plan (CPP) and employment insurance (EI)
Specific professions/industries
What the CRA looks at to determine if a worker is an employee or self-employed and whether the employment is pensionable, insurable, or both in the following professions and industries:
- Agriculture and horticulture
- Barbers and hairdressers
- Catering service workers
- Circus and fair
- Construction workers
- Couriers
- Fishers
- Heavy machinery workers
- Information technology consultants
- Police forces and extra duty
- Post-doctoral fellows
- Real estate agents
- Rescue operations / Abating a disaster
- Truck drivers
Earnings and hours
How to determine a worker's pensionable/insurable earnings or how to determine hours of insurable employment
Responsibilities
Administration of the Canada Pension Plan and the Employment Insurance Act
Responsibilities of CRA and ESDC/Service Canada in administering the CPP and EI Act
Responsibilities, benefits and entitlements for employees and self-employed workers
How employment status can impact an individual’s responsibilities and entitlement to benefits
Special situations related to employment
Casual employment
What is casual employment and whether it is pensionable, insurable, or both
Employment outside Canada and
Canada's international social security agreements
Whether employment outside Canada is pensionable, insurable, or both, how to elect to pay CPP contributions, how to get a certificate of coverage
Employer restructuring / Succession of employers
Whether CPP contributions / EI premiums deducted during the year can be considered following employer restructuring/succession
Indian workers and the Canada Pension Plan
How to elect to pay CPP contributions
Not dealing at arm's length for purposes of the Employment Insurance Act
Whether an employee and an employer are related persons and whether the parties are dealing at arm's length to determine if the employment is insurable
Placement / employment agencies
How to determine the employment status of placement/employment agency workers and whether the employment is pensionable, insurable, or both
Religious sects and the Canada Pension Plan
How to ask not to contribute to the CPP
Tenure of office
Whether the employment of an individual who is elected or appointed and who holds an office, is pensionable, insurable, or both
Videos
CPP/EI related videos and information for employers, payers, employees, and self-employed individuals
Forms and publications
- Employment status: Employee or self-employed
- CPT1 Request for a CPP/EI Ruling – Employee or Self-Employed?
- CPT8 Application and Undertaking to Cover Employment Outside Canada under the Canada Pension Plan
- CPT13 Application for an Employer Resident Outside Canada to Cover Employment in Canada Under the Canada Pension Plan
- CPT16 Application to Exempt Self-Employed Earnings from the Canada Pension Plan for Religious Reasons
- CPT17 Application to Certify a Religious Sect or a Division of it so Members can Apply to Exempt their Self-Employed Earnings from the Canada Pension Plan
- CPT20 Election to Pay Canada Pension Plan Contributions
- CPT30 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
Related Topics
- Request a CPP/EI ruling
- CPP retirement pension: Overview – Employment and Social Development Canada
- Employment Insurance – Employment and Social Development Canada
- Taxes and benefits for Indigenous peoples
- Revenu Québec