T4 Box 28 — Exempt (CPP/QPP, EI, PPIP)
Indicates whether you were exempt from CPP/QPP, EI, or PPIP contributions during the year — flagged with letters.
At a glance — Box 28
- Box name
- Exempt (CPP/QPP, EI, PPIP)
- T1 line
- Not reported on T1 directly
- Check against
- Usually blank. Letters appear if exemptions apply: CPP (P), QPP (Q), EI (E), PPIP (I).
What Box 28 means
Box 28 is a text field (not a dollar amount). Letters appearing here flag CPP, QPP, EI, or PPIP exemptions. For example, a 17-year-old employee is CPP-exempt. Certain religious groups or contractors may be EI-exempt.
If Box 28 is blank, no exemptions applied — the default case for most employees.
Tax return implications
- Confirms why Box 16/17/18 or Box 55 might be zero even with employment income.
Related T4 boxes
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 22 — Income tax deducted
The total federal and provincial income tax your employer withheld and remitted to the CRA on your behalf during the year.
Box 26 — CPP/QPP pensionable earnings
Your total earnings subject to CPP or QPP during the year — typically Box 14 up to the YMPE (and up to the YAMPE if Box 16A CPP2 contributions apply).
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.
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).