Federal & Provincial Constants 2016 - 2025

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

	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
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	71,300	68,500	66,600	64,900	61,600	58,700	57,400	55,900	55,300	54,900
CPP Maximum Deduction	4,034.10	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
CPP 2 Contribution Rate	4.00%
CPP/QPP 2 Maximum Pensionable Earnings	81,200	73,200
CPP 2 Maximum Deduction	396.00	188.00
EI Premium Rate	1.64%	1.66%	1.63%	1.58%			1.62%	1.66%	1.63%	1.88%
EI Maximum Insurable Earnings	65,700	63,200	61,500	60,300	56,300	54,200	53,100	51,700	51,300	50,800
EI Maximum Premium	1077.48	1049.12	1002.45	952.74	889.54	856.36	860.22	858.22	836.19	955.04
RPP / RRSP Limit	33,810	31,560	30,780	29,210	27,830	27,230	26,500	26,230	26,010	25,370
	Quebec
QPP Premium Rate	6.40%			6.15%	5.90%	5.70%	5.55%	5.40%	5.40%	5.325%
QPP Maximum Premium	4,339.20	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
EI Premium Rate	1.31%	1.32%	1.27%	1.20%	1.18%	1.20%	1.25%	1.30%	1.27%	1.52%
EI Maximum Premium	860.67	834.24	781.05	723.60	664.34	650.40	663.75	672.10	651.51	772.16
Employee QPIP Premium Rate	0.494%			0.526%	0.548%			0.559%
Employee QPIP Maximum Insurable Earnings	98,000	94,000	91,000	88,000	83,500	78,500	76,500	74,000	72,500	71,500
Employee QPIP Maximum Premium	484.12	464.36	449.54	434.72	412.49	387.79	402.39	405.52	397.30	391.82
Employer QPIP Premium Rate	0.692%				0.736%	0.767%			0.782%
Employer QPIP Maximum Premium (per employee)	678.16	650.48	629.72	608.96	577.82	543.22	563.04	567.58	556.08	548.41
	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016

Federal, Provincial, & Quebec Basic Exemption Amounts

	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
Federal	16,129*	15,705*	15,000*	14,398*	13,808*	12,298	12,069	11,809	11,635	11,474
Newfoundland	11,067	10,818	10,382	9,803	9,536	9,498	9,414	9,247	8,978	8,802
Prince Edward Island	14,250	13,500	12,000	11,250	10,500	10,000	9,160	8,160	8,000	7,708
New Brunswick	13,396	13,044	12,458	10,817	10,564	10,459	10,264	10,043	9,895	9,758
Nova Scotia	11,744	11,481*						11,481		8,481
Quebec	18,571	18,056	17,183	16,143	15,728	15,532	15,269	15,012	11,635	11,550
Ontario	12,747	12,339	11,865	11,141	10,880	10,783	10,582	10,354	10,171	10,011
Manitoba	15,969	15,780	10,855	10,145	9,936	9,838	9,626	9,382	9,271	9,134
Saskatchewan	18,991	18,491	17,661	16,615	16,225	16,065				15,843
Alberta	22,323	21,885	21,003	19,369				18,915	18,690	18,451
British Columbia	12,932	12,580	11,981	11,302	11,070	10,949	10,682	10,412	10,208	10,027
Yukon	16,129	15,705	15,000*	14,398*	13,808*	12,298	12,069	11,809	11,635	11,474
Nunavut	19,274	18,767	17,925	16,862	16,467	16,304	13,618	13,325	13,128	12,947
Northwest Territories	17,842	17,373	16,593	15,609	15,243	15,093	14,811	14,492	14,278	14,081

* 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		2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
Newfoundland	WHSCC	79,345	76,955	72,870	69,005	67,985	66,980	65,600	64,375	63,420	62,540
Prince Edward Island	WCB	82,900	78,400	65,000	58,300	55,300		55,000	53,400	52,800	52,200
New Brunswick	WCB	84,200	76,900	74,800	69,200	67,100	66,200	64,800	63,600	62,700	61,800
Nova Scotia	WCB	76,300	72,500	69,800	69,000	64,500	62,000	60,900	59,800	59,300	58,200
Quebec	CSST	98,000	94,000	91,000	88,000	83,500	78,500	76,500	74,000	72,500	71,500
Ontario	WSIB	117,000	112,500	110,000	100,422	97,308	95,400	92,600	90,300	88,500	88,000
Manitoba	WCB	167,050	160,510	153,380	150,000	127,000					125,000
Saskatchewan	WCB	104,531	99,945	96,945	94,440	91,100	88,906	88,314	82,627	76,086	69,242
Alberta	WCB		104,600	102,100	98,700
British Columbia	WCB	121,500	116,700	112,800	108,400	100,000	87,100	84,800	82,700	81,900	80,600
Yukon	WCB	104,975	102,017	98,093	94,320	91,930	90,750	89,145	86,971	85,601	84,837
Nunavut	WCB	113,900	110,600	107,400	102,200	97,300	94,500	92,400	90,600
Northwest Territories	WCB	112,600	110,600	107,400	102,200	97,300	94,500	92,400	90,600