What to do when CPP is deducted after an election form is effective

You may notice that you deducted CPP contributions on the amounts you paid the employee after the election became effective. This would be considered an overpayment. The current procedures for handling these overpayments should be followed. For more information, go to CPP overpayment.

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

Date modified:

2016-12-22