T4 · Statement of Remuneration Paid
T4 box 16A: employee's second CPP contributions (CPP2)
Your employer issues a T4 for every job you had during the year, by the end of February.
- What it is
- The second CPP contribution, 4% of earnings between the first ceiling ($71,300 for 2025 and $74,600 for 2026) and the second ceiling ($81,200 for 2025 and $85,000 for 2026). The maximum is $396.00 for 2025 and $416.00 for 2026.
- Where it goes on your return
- Claimed through Schedule 8 (or Form RC381) as a deduction on line 22215.
- How it affects your refund
- CPP2 is fully deductible, so it lowers your taxable income dollar for dollar.
- Box 16A is empty if you earned less than the first ceiling.
- With two jobs, you may have paid CPP2 even though your total pay didn't need it. The overpayment is refunded.
See your refund from your T4
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Open the Tax Slip ReaderFrequently asked questions
What is T4 box 16A on my T4?
T4 box 16A is employee's second CPP contributions (CPP2). The second CPP contribution, 4% of earnings between the first ceiling ($71,300 for 2025 and $74,600 for 2026) and the second ceiling ($81,200 for 2025 and $85,000 for 2026). The maximum is $396.00 for 2025 and $416.00 for 2026.
Where do I put T4 box 16A on my tax return?
Claimed through Schedule 8 (or Form RC381) as a deduction on line 22215.
Does T4 box 16A affect my tax refund?
CPP2 is fully deductible, so it lowers your taxable income dollar for dollar.
Other T4 boxes
Source: Canada Revenue Agency, T4 slip. General information, not tax advice.
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