Before you can stop deducting CPP contributions from an employee’s pensionable earnings, you have to make sure the employee is eligible to make the election to stop contributing.

An employee is eligible to file an election to stop paying CPP contributions if he or she meets all of the following conditions:

• is employed and is receiving pensionable earnings
• is at least 65 years of age but under 70
• is receiving a retirement pension from CPP or QPP
• has not already completed Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election to revoke an election during the current calendar year
• does not have a valid election currently in effect to stop contributing to the CPP

You should ask the employee to provide all of the following:

• proof that he or she is receiving a CPP or QPP retirement pension (for example, a copy of the award letter)
• proof of age (the employee must be at least 65 years of age but under 70)
• a copy of a signed and completed Form CPT30

Forms and publications

• Form CPT30, Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election
• Schedule 8, Canada Pension Plan Contributions and Overpayment
• Form CPT20, Election to Pay Canada Pension Plan Contributions

Related topics

• Canada Pension Plan (CPP) contributions for CPP working beneficiaries

Government partners

• Service Canada
• Employment and Social Development Canada