Mark an employee as exempt from Canada Pension Plan (CPP) contributions

When to mark an employee as exempt from CPP

Change an employee's CPP exemption status

When CPP deductions start and stop in Wave

When to mark an employee as exempt from CPP

Mark an employee as exempt from CPP in Wave if they meet one of these conditions:

  • They do not receive pensionable earnings
  • They are deemed disabled under the CPP

Wave automatically exempts employees who are under 18 or over 69 from CPP contributions.

Wave does not support CPT30 elections.

Change an employee's CPP exemption status

To mark an employee as exempt from CPP contributions, or restart CPP contributions for an employee previously marked as exempt:

  1. On the left-side menu, click Payroll > Employees.
  2. Select the employee.
  3. Click Tax Details from the left menu.
  4. Scroll down to the bottom. Under the Canadian Pension Plan exemption, select Change Status.
  5. Enter an effective date.

When CPP deductions start and stop in Wave

Wave uses the effective date you select to manage CPP deductions. Deductions stop or start on the first payroll with a payday in the month after the effective date you select. 

If you run a weekly payroll and select an exemption date of April 25th, CPP deductions will stop on the first payroll with a May payday. If you select a date in April to restart contributions, CPP deductions will start on the first payroll with a May payday. Refer to the CRA guidelines for more information.