If you received a Canada Pension Plan / employment insurance (CPP/EI) ruling, the following topics may be of interest to you.

Payers and employers

Employment is pensionable or insurable

Have you received a ruling that changed a worker's employment in one, or both, of the following ways?

• from not pensionable to pensionable
• from not insurable to insurable

If so, you may have to pay CPP contributions or EI premiums, or both. For more information, go to:

• Payroll overview
• Webinar: What to expect during a payroll examination 2.0
• Make corrections before filing
• Correct deduction errors

This information also applies to a ruling that changed a worker’s earnings from not pensionable to pensionable or from not insurable to insurable, or both.

Employment is not pensionable or not insurable

Have you received a ruling that changed a worker's employment in one, or both, of the following ways?

• from pensionable to not pensionable
• from insurable to not insurable

If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information, go to:

• Make corrections before filing
• Correct deduction errors
• Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums (for a refund of the employer share)

This information also applies to a ruling that changed a worker’s earnings from pensionable to not pensionable or from insurable to not insurable, or both.

If the Canada Revenue Agency (CRA) determined that the worker was self-employed go to T4A – Information for payers.

Individuals

Employment is pensionable or insurable

Have you received a ruling that changed your employment in one, or both, of the following ways?

• from not pensionable to pensionable
• from not insurable to insurable

If so, you may have to pay CPP contributions or EI premiums, or both, through payroll deductions.

This information also applies to a ruling that changed your earnings from not pensionable to pensionable or from not insurable to insurable, or both.

For more information, go to Responsibilities, benefits and entitlements for employees.

Employment is not pensionable or not insurable

Have you received a ruling that changed your employment in one, or both, of the following ways?

• from pensionable to not pensionable
• from insurable to not insurable

If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information, go to:

• Line 44800 – CPP overpayment
• Line 45000 – Employment insurance overpayment
• How to change your return (you can include a copy of the ruling letter along with your request)

This information also applies to a ruling that changed your earnings from pensionable to not pensionable, or from insurable to not insurable, or both.

If the CRA determined that you were self-employed, then you have to pay the CPP contributions. For more information, go to Line 42100 – CPP contributions payable on self-employment and other earnings. Furthermore, self-employed individuals can choose to pay EI premiums to be eligible to receive EI special benefits. For more information, contact Service Canada.

Special rules

Special rules for CPP and EI may apply to certain employments or payments. See the information at the following links:

• Barbers and hairdressers
• Taxi drivers and drivers of other passenger-carrying vehicles
• Fishers and employment insurance (EI)
• Placement and employment agency workers
• Hiring a family member or a related person
• Special payments chart for employers

Ruling period that applies to a decision

A ruling applies to a specific period or periods of employment. A decision letter will include the names of the worker and the payer, and whether the employment is pensionable or insurable, or both, for the period or periods of employment. Unless a decision is appealed, it is final.

If the terms and conditions of the employment change after the ruling is issued, and you do not know if the employment is pensionable or insurable, or both, you can ask for another ruling. For more information, go to How to get a CPP/EI ruling.

How to appeal a CPP/EI ruling

If you disagree with a ruling, you can appeal. For more information, see Booklet P133, Your Appeal Rights – Canada Pension Plan and Employment Insurance Coverage.

How to give service feedback

You can give service feedback by submitting a service compliment, suggestion or complaint. For information on providing service-related feedback, go to Send feedback about CRA service.

Forms and publications

• For forms and publications, go to Forms and publications.
• For more information about the CPP and EI, go to CPP/EI Explained.
• For information about the factors the CRA considers when determining a worker's employment status, see Guide RC4110, Employee or Self-employed