Federal & Provincial Constants 2015 - 2024

Canada Pension Plan (CPP) & Employment Insurance (EI) Rates & Maximums

	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
CPP Basic Exemption	3,500
CPP Contribution Rate	5.95%	5.70%	5.45%	5.25%	5.10%	4.95%
CPP/QPP Maximum Pensionable Earnings	68,500	66,600	64,900	61,600	58,700	57,400	55,900	55,300	54,900	53,600
CPP Maximum Deduction	3,867.50	3,754.45	3,499.80	3,166.45	2,898.00	2,748.90	2,593.80	2,564.10	2,544.30	2,479.95
CPP 2 Contribution Rate	4.00%
CPP/QPP 2 Maximum Pensionable Earnings	73,200
CPP 2 Maximum Deduction	188.00
EI Premium Rate	1.66%	1.63%	1.58%			1.62%	1.66%	1.63%	1.88%
EI Maximum Insurable Earnings	63,200	61,500	60,300	56,300	54,200	53,100	51,700	51,300	50,800	49,500
EI Maximum Premium	1049.12	1002.45	952.74	889.54	856.36	860.22	858.22	836.19	955.04	930.60
RPP / RRSP Limit	31,560	30,780	29,210	27,830	27,230	26,500	26,230	26,010	25,370	24,930
	Quebec
QPP Premium Rate	6.40%		6.15%	5.90%	5.70%	5.55%	5.40%	5.40%	5.325%	5.250%
QPP Maximum Premium	4,160.00	4,038.40	3,776.10	3,427.90	3,146.40	3,099.60	2,829.60	2,797.20	2,737.05	2,630.25
EI Premium Rate	1.32%	1.27%	1.20%	1.18%	1.20%	1.25%	1.30%	1.27%	1.52%	1.54%
EI Maximum Premium	834.24	781.05	723.60	664.34	650.40	663.75	672.10	651.51	772.16	762.30
Employee QPIP Premium Rate	0.494%			0.526%	0.548%			0.559%
Employee QPIP Maximum Insurable Earnings	94,000	91,000	88,000	83,500	78,500	76,500	74,000	72,500	71,500	70,000
Employee QPIP Maximum Premium	464.36	449.54	434.72	412.49	387.79	402.39	405.52	397.30	391.82	391.30
Employer QPIP Premium Rate	0.692%			0.736%	0.767%			0.782%
Employer QPIP Maximum Premium (per employee)	650.48	629.72	608.96	577.82	543.22	563.04	567.58	556.08	548.41	547.40
	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015

Federal, Provincial, & Quebec Basic Exemption Amounts

	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Federal	15,705*	15,000*	14,398*	13,808*	12,298	12,069	11,809	11,635	11,474	11,327
Newfoundland	10,818	10,382	9,803	9,536	9,498	9,414	9,247	8,978	8,802	8,767
Prince Edward Island	13,500	12,000	11,250	10,500	10,000	9,160	8,160	8,000	7,708
New Brunswick	13,044	12,458	10,817	10,564	10,459	10,264	10,043	9,895	9,758	9,633
Nova Scotia	11,481*						11,481		8,481
Quebec	18,056	17,183	16,143	15,728	15,532	15,269	15,012	11,635	11,550	11,425
Ontario	12,339	11,865	11,141	10,880	10,783	10,582	10,354	10,171	10,011	9,863
Manitoba	15,780	10,855	10,145	9,936	9,838	9,626	9,382	9,271	9,134
Saskatchewan	18,491	17,661	16,615	16,225	16,065				15,843	15,639
Alberta	21,885	21,003	19,369				18,915	18,690	18,451	18,214
British Columbia	12,580	11,981	11,302	11,070	10,949	10,682	10,412	10,208	10,027	9,938
Yukon	15,705	15,000*	14,398*	13,808*	12,298	12,069	11,809	11,635	11,474	11,327
Nunavut	18,767	17,925	16,862	16,467	16,304	13,618	13,325	13,128	12,947	12,781
Northwest Territories	17,373	16,593	15,609	15,243	15,093	14,811	14,492	14,278	14,081	13,900

* Note: These Basic Claim Amounts are variable, the amount is lower for high income earners.

Workers' Compensation - WHSCC, WCB, WSIB & CSST

Annual Maximum Insurable Earnings		2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Newfoundland	WHSCC	76,955	72,870	69,005	67,985	66,980	65,600	64,375	63,420	62,540	61,615
Prince Edward Island	WCB	78,400	65,000	58,300	55,300		55,000	53,400	52,800	52,200	52,100
New Brunswick	WCB	76,900	74,800	69,200	67,100	66,200	64,800	63,600	62,700	61,800	60,900
Nova Scotia	WCB	72,500	69,800	69,000	64,500	62,000	60,900	59,800	59,300	58,200	56,800
Quebec	CSST	94,000	91,000	88,000	83,500	78,500	76,500	74,000	72,500	71,500	70,000
Ontario	WSIB	112,500	110,000	100,422	97,308	95,400	92,600	90,300	88,500	88,000	85,200
Manitoba	WCB	160,510	153,380	150,000	127,000					125,000	121,000
Saskatchewan	WCB	99,945	96,945	94,440	91,100	88,906	88,314	82,627	76,086	69,242	65,130
Alberta	WCB		102,100	98,700							95,300
British Columbia	WCB	116,700	112,800	108,400	100,000	87,100	84,800	82,700	81,900	80,600	78,600
Yukon	WCB	102,017	98,093	94,320	91,930	90,750	89,145	86,971	85,601	84,837	84,837
Nunavut	WCB	110,600	107,400	102,200	97,300	94,500	92,400	90,600			86,000
Northwest Territories	WCB	110,600	107,400	102,200	97,300	94,500	92,400	90,600			86,000