Canada Taxes: Federal

Tax and Garnishment Tables – Notice 2024-19

Version
Notice 2024-19
Release Date
12/12/2024

Additional CPP/QPP Rounding Issue change [Effective January 1, 2025]

Corrected an issue where the CPP2/QPP2 is stopping short of 0.01 when the maximum wages are reached. This was caused by Rounding, and has been corrected.

This way once employee reaches their maximum wages, the CPP2/QPP2 should show the correct amount of $188. GPTCI-53958

Canadian Pension Plan changes for 2025 [Effective January 1, 2025]

The following changes have been announced. GPTCI-41896

Canada Pension Plan (CPP) annual maximum pensionable earnings has increased to $71,300 in 2025 up from $68,500 in 2024.

Canada Pension Plan (CPP) annual maximum contributory earnings has increased to $67,800 in 2025 from $65,000 in 2024.

Canada Pension Plan (CPP) employee and employer yearly maximum employee contribution has increased to $4034.10 in 2025 from $3,867.50 in 2024.

Canada Pension Plan (CPP) employee and employer contribution remains unchanged at 5.95% for 2025.

Employment Insurance changes for 2025 [Effective January 1, 2025]

The following Employment Insurance changes have been announced. GPTCI-41890

Outside Quebec

Outside Quebec Employment Insurance (EI) employee annual maximum insurable earnings has increased to $65,700 in 2025 from $63,200 in 2024.

Outside Quebec Employment Insurance (EI) employee premium rate has decreased to 1.64% in 2025 from 1.66% in 2024.

Outside Quebec Employment Insurance (EI) employee yearly maximum premium has increased to $1,077.48 in 2025 from $1,049.12  in 2024.

Outside Quebec Employment Insurance (EI) employer multiplier remains the same for 2025 at 1.40% which translates to an Employer rate of 2.296% for 2025 up from 2.324% in 2024.

Outside Quebec Employment Insurance (EI) employer yearly maximum premium has increased to $1,508.47 in 2025 from $1,468.77 in 2024.

Inside Quebec

Quebec Employment Insurance (EI) employee annual maximum insurable earnings has increased to $65,700 in 2025 from $63,200 in 2024.

Quebec Employment Insurance (EI) employee yearly maximum premium has increased to $860.67 in 2025 from $834.24 in 2024.

Quebec Employment Insurance (EI) employee premium rate has decreased to 1.31% in 2025 from 1.32% in 2024.

Quebec Employment Insurance (EI) employer multiplier remains the same for 2025 at 1.40% which translates to an Employer rate of 1.834% for 2025 down from 1.848% in 2024.

Quebec Employment Insurance (EI) employer yearly maximum premium has increased to $1204.94 in 2025 from $1,167.94 in 2024.

Canada Federal Threshold Changes [Effective January 1, 2025]

The Canada Revenue Agency has announced the following Federal changes for 2025. GPTCI-41889

Federal Canada Employment Amount [CEA] has increased to $1,471, for 2025, which is up from $1,433.