T4 · Statement of Remuneration Paid
T4 box 16: employee's CPP contributions
Your employer issues a T4 for every job you had during the year, by the end of February.
- What it is
- The Canada Pension Plan contributions taken off your pay (5.95% of earnings between $3,500 and the yearly maximum). The most anyone pays is $4,034.10 for 2025 and $4,230.45 for 2026.
- Where it goes on your return
- Claimed through Schedule 8 (or Form RC381): the base part is a credit on line 30800 and the enhanced part is a deduction on line 22215.
- How it affects your refund
- Box 16 lowers your tax through the credit and the deduction. If you overpaid, the excess comes back as part of your refund.
- If you had two or more jobs, each employer deducted CPP separately. Anything over the yearly maximum is refunded on line 44800.
- Quebec workers have QPP in box 17 instead.
See your refund from your T4
Drop your T4 PDF into the free Tax Slip Reader. It reads every box and estimates your refund in seconds, right in your browser. Nothing is uploaded.
Open the Tax Slip ReaderFrequently asked questions
What is T4 box 16 on my T4?
T4 box 16 is employee's CPP contributions. The Canada Pension Plan contributions taken off your pay (5.95% of earnings between $3,500 and the yearly maximum). The most anyone pays is $4,034.10 for 2025 and $4,230.45 for 2026.
Where do I put T4 box 16 on my tax return?
Claimed through Schedule 8 (or Form RC381): the base part is a credit on line 30800 and the enhanced part is a deduction on line 22215.
Does T4 box 16 affect my tax refund?
Box 16 lowers your tax through the credit and the deduction. If you overpaid, the excess comes back as part of your refund.
Other T4 boxes
Source: Canada Revenue Agency, T4 slip. General information, not tax advice.
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