In 2011, the prescribed contribution rate is 4.95% of a salaried worker's gross employment income between $3,500 and $48,300, up to a maximum contribution of $2,217.60. The employer matches the employee contribution, effectively doubling the contributions of the employee. If a worker is self-employed, he/she must pay both halves of the contribution.
公式是:(年收入-3500)*4.95%
http://en.wikipedia.org/wiki/Canada_Pension_Plan
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