# 5. Canada Pension Plan — 🍁 Payroll Administration Fall 2025 documentation

Learning Objectives

This chapter will cover the following topics:

> 1. Identify the following Canada Pension Plan components:

> > - Who must contribute to the Canada Pension Plan

> > - Types of employment subject to Canada Pension Plan contributions

> > - Types of employment not subject to Canada Pension Plan contributions

> > - Payments and benefits subject to Canada Pension Plan contributions

> > - Payments and benefits not subject to Canada Pension Plan contributions

> 2. Calculate Canada Pension Plan contributions at an individual level

> 3. Identify the following Employment Insurance components:

> > - Who must pay Employment Insurance premiums

> > - Types of employment subject to Employment Insurance premiums

> > - Types of employment not subject to Employment Insurance premiums

> > - Payments and benefits subject to Employment Insurance premiums

> > - Payments and benefits not subject to Employment Insurance premiums

> 4. Calculate Employment Insurance premiums at an individual level

> 5. Describe the purpose of a Record of Employment

> 6. Identify when the Record of Employment must be completed

# 5. Canada Pension Plan

# 6. Employment Insurance

# 7. Record of Employment