What you should do if you receive a post-dated election form

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What you should do if you receive a post-dated election form

Generally, you should not accept a post-dated election form (CPT30) from an employee. However, there may be times when you need the completed form ahead of time to stop deducting CPP from the employee’s pensionable earnings by the effective date, for example, to meet payroll cut-off dates or system input deadlines. When you receive a post-dated form beyond this, you should return the form to the employee and ask the employee to re-submit it closer to the effective date.


Example


Bernard wants to stop paying CPP contributions in September 2022. On July 25, 2022, Bernard completed an election form and gave a copy to you. In Part C of the form he post-dated it to August 22, 2022. Even though you received the form in July, you can accept it and then stop deducting CPP from Bernard’s pensionable earnings in the first pay period in September.


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Date modified:
2023-01-05