Boxes 16 and 17 - Employee's CPP or QPP contributions

Enter the amount of Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions you deducted from the employee’s pensionable earnings in box 16 or box 17, depending on the province or territory of employment. For example, if you reported Quebec in box 10, then report the QPP contributions you deducted in box 17. Leave both boxes blank if the employee did not contribute to either plan.

Do not report the employer’s share of CPP or QPP contributions on the T4 slip.

To verify an employee’s CPP contributions at year-end before you fill out and file the T4 slip, see Calculation of Canada Pension Plan (CPP) contributions (multiple pay periods or year-end verification).

There are situations when you do not have to deduct CPP contributions from the payments and benefits you give your employee. For example, the employee is age exempt or works in a type of employment or receives a benefit that does not require CPP deductions. For more information, go to the Special payments chart.

Employment in Quebec

Different contribution rates apply for employees working in Quebec. For information about QPP rates and maximums, see Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, or visit Revenu Québec. For CPP rates and maximums, go to CPP contribution rates, maximums and exemptions.

More than one T4 slip for the same employee

If an employee contributed to CPP and QPP during the year, you have to prepare two T4 slips as follows:

• one showing the province of employment as Quebec, the employee’s QPP pensionable earnings in Quebec and the QPP contributions you deducted; and
• one showing the applicable province or territory of employment (other than Quebec), the employee’s CPP pensionable earnings and the CPP contributions you deducted.

CPP overpayment

If, during the year, you deducted more CPP contributions from the employee’s earnings than you should have and you could not reimburse the overpayment:

• Do not adjust the amounts you report on the T4 slip. We will credit the excess CPP contributions to the employee when he or she files his or her income tax and benefit return.
• Fill out Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums, to apply for a refund of your CPP overpayment. Send it to us with your paper-filed T4 information return or mail it separately if you have filed your return electronically.
  
  Make this request no later than four years after the end of the year in which the CPP overpayment occurred.

For more information about CPP overpayments, see CPP overpayment and recovering CPP contributions.

Date modified:

2015-12-17