BOS CRA Rules

Rates · ANN

ANN-03 — CPP

Current — Verified against the live source. Safe to cite.

YMPE $74,600; basic exemption $3,500; maximum contributory earnings $71,100; rate 5.95%; maximum employee and employer contribution $4,230.45; maximum self-employed $8,460.90

Sources

Record

Anchor ID
ANN-03 (permanent)
Jurisdiction
MULTI
Section
Part 3 — rates and dollar figures
Verified
2026-08-27 — by a person, against the source
Review cycle
january