diff --git a/docs/source/cpp-and-ei.rst b/docs/source/cpp-and-ei.rst index 119e0ea..684f7f6 100644 --- a/docs/source/cpp-and-ei.rst +++ b/docs/source/cpp-and-ei.rst @@ -117,6 +117,11 @@ the Employers' Guide - Payroll Deductions and Remittances - T4001, which is publ The following types of employment are excluded by legislation and therefore do not constitute pensionable employment. Payments arising from such employment are not subject to CPP contributions: + - employment in agriculture, or an agricultural enterprise, horticulture, fishing, hunting, trapping, forestry, logging, or lumbering, by an employer: + - who pays the employee less than $250 in cash remuneration in a calendar year; or + - employs the employee for a period of less than 25 working days in the same year on terms providing for payment of cash remuneration—the working days do not have to be consecutive + + Employment Insurance --------------------