T4 Box 16A — Employee's second CPP contributions (CPP2)
CPP2 contributions on pensionable earnings between the YMPE and the YAMPE — introduced in 2024 for higher earners, at a flat rate specified in the CRA CPP enhancement schedule.
At a glance — Box 16A
- Box name
- Employee's second CPP contributions (CPP2)
- T1 line
- Line 22215 — CPP enhancement deduction
- Check against
- CPP2 rate × (earnings above YMPE up to YAMPE). See year-notes block for the current year's max CPP2 contribution.
What Box 16A means
Box 16A was introduced for 2024 to show your "second additional" CPP contributions (CPP2). These apply only if your pensionable earnings exceed the YMPE.
CPP2 is a flat rate (per the CRA CPP enhancement schedule) on earnings between the YMPE and the YAMPE (Year's Additional Maximum Pensionable Earnings). CPP2 expands your future retirement benefit for income above the first CPP ceiling.
Quebec workers see the equivalent in Box 17A for QPP2, not Box 16A.
Tax return implications
- Fully deductible at Line 22215 (not credited) — reduces your taxable income.
- Mirrored on the employer side: your employer also pays the same CPP2 rate on the same earnings.
For 2025 returns (file T1 by April 30, 2026 — self-employed June 15)
- Max CPP2 contribution (2025)
- $396
- 4% × (YAMPE $81,200 − YMPE $71,300). CPP2 kicks in for pensionable earnings above the first ceiling.
- YMPE / YAMPE (2025)
- $71,300 / $81,200
- First-ceiling YMPE $71,300 (CPP base + enhancement); second-ceiling YAMPE $81,200 (CPP2). Basic exemption $3,500 (§ITA 20(1)(j)).
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
FAQ
Do I always have CPP2 if I earn over the YMPE?
Yes — if any of your pensionable earnings fell between the YMPE and YAMPE, CPP2 was withheld automatically. Self-employed earnings above the YMPE are similarly subject to CPP2.
Related T4 boxes
Box 16 — Employee's CPP contributions
The total CPP (Canada Pension Plan) contributions deducted from your pay during the year — base plus enhancement rate applied to pensionable earnings between the basic exemption and the YMPE.
Box 17 — Employee's QPP contributions
Quebec Pension Plan contributions — the QPP equivalent of CPP Box 16, shown on T4 slips for Quebec residents.
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Box 18 — Employee's EI premiums
Employment Insurance premiums withheld from your pay — applied at the CEIC-set annual rate on insurable earnings up to the annual Maximum Insurable Earnings (MIE).
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).