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All about Canada Pension Plan

This post will cover everything you need to know about the Canada Pension Plan and how it impacts your life today and in the future.


Canada Pension Plan (101 )

The Canada Pension Plan (CPP) retirement pension is a monthly, taxable benefit that replaces part of your income when you retire. If you qualify, you’ll receive the CPP retirement pension for the rest of your life. To qualify you must:

  • be at least 60 years old

  • have made at least one valid contribution to the CPP

Note that you must apply for CPP payment - as they are not automatic. To apply, click here. The pension amount you receive will depend on many factors: your average earnings, your CPP contributions, and when you start taking it- if you start at age 60 or delay it until age 70. When to start accessing your CPP pension will depend on your personal situation; you should know that you will receive a larger pension if you choose to delay your pension to age 70. Quick numbers: For 2021, the maximum monthly amount you could receive as a new recipient starting the pension at age 65 is $1,203.75. The average monthly amount in January 2021 was $619.75. Canada Pension Plan - what it means for you today. As an employer, CPP is part of your corporation expenses. Your business remits source deduction withholdings which include CPP premiums in their totals. In 2021 premiums for the Canada Pension Plan increased from 5.25% of your employee's gross earnings to 5.45%. Other stats: • The yearly maximum pensionable earnings (YPME) set at $61,600 in 2021, up from last year’s limit of $58,700. • Employer and employee contributions will be maxed at $3,166 in 2021, up from the $2,898 from last year. This means that for every paycheque received; the employee will be deducted 5.45% of their gross income (up to $61,600 of gross income) to contribute to their CPP (employee portion). The employer/business matches the CPP contribution of the employee - Both contributions- employee's and employer's - are maxed out at $3,166 each in 2021 for a particular employee. • Self-employed contributions will be maxed at $6,332 for 2021, up from $5,796. As self-employed, you - the taxpayer - pony up for both portions: as an employee and as an employer to a max of $6,332. As self-employed, you contribute towards your CPP every time you file income taxes, and it is calculated based on your Net Self Employment. Net Self Employment amount = Total Revenue less Business Expenses for the year.


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