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CANADA PENSION PLAN AND EMPLOYMENT INSURANCE
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**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