Canada Pension Plan (CPP) and Employment Insurance (EI) Rulings

The CPP/EI Rulings Program is responsible for providing clients with rulings that indicate whether a worker is an employee or is self-employed, and whether that worker's employment is pensionable for Canada Pension Plan (CPP) purposes and/or insurable for employment insurance (EI) purposes. A ruling may also indicate the amount of pensionable or insurable earnings a worker has and the number of insurable hours an employee has in insurable employment.

The CPP/EI Rulings Program is also responsible for issuing certificates of coverage and extensions to those certificates, under social security agreements that Canada has with other countries. In addition, CPP/EI Rulings Program is responsible for certifying applications by religious sects seeking exemption from coverage under the CPP, and approving applications for coverage of employment of an Indian in Canada under the CPP, whose income is exempt under the Income Tax Act.

For more information on employer responsibilities and obligations see our Payroll menu page.

Need more information?

To get more information, call 1-800-959-5525.

Forms and publications

• Canada Pension Plan/Employment Insurance (CPP/EI)
• International social security agreement forms
• Guide RC4110, Employee or Self-employed?

Related topics

• Canada Pension Plan
• Employment Insurance Act
• Employment and self-employment income
• Small businesses and self-employed income

Government partners

• Department of Justice
• Employment and Social Development Canada

Date modified:

2017-06-20