Employee turning 18

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-overview/life-events-employees/employee-turning-18.html

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Employee turning 18

When an employee turns 18, you have to start deducting Canada Pension Plan (CPP) contributions. See Methods of calculating deductions – CPP, EI, and income tax.


Note


Start deducting CPP contributions in the first pay dated in the month after the employee turns 18. When you prorate, use the number of months after the month the employee turns 18.


Example


An employee who turns 18 in October will have CPP deductions withheld from the first pay in November.

There are no changes to the other deductions such as employment insurance premiums and income tax; continue to deduct the same way as previously.

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Date modified:
2017-01-25