Compare › Social insurance contributions
The pension and health insurance contributions an employer withholds from an employee's pay and pays on it: each program's employee and employer rates, the band of annual earnings the rates apply to (exemption or threshold, and ceiling), and the maximum annual contributions the source states. US Social Security and Medicare, the Canada Pension Plan (CPP and CPP2) and the Québec Pension Plan.
Each row is that jurisdiction's answer as its rule page gives it, with the level it comes from. Open a row for every level that applies, the sources and the change history.
| Jurisdiction | Rule | Notes |
|---|---|---|
| Canada | CPP: employee 5.95%, employer 5.95% of annual earnings above 3500 CAD up to 74600 CAD. second additional CPP contributions (CPP2): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD. |
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| Quebec | Base plan: employee 5.3%, employer 5.3% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan: employee 1%, employer 1% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan (earnings between $ 74 600 and $ 85 000 [YAMPE]): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD. |
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| Jurisdiction | Rule | Notes |
|---|---|---|
| United States | Social Security: employee 6.2%, employer 6.2% up to 184500 USD. Medicare: employee 1.45%, employer 1.45%. Additional Medicare tax: employee 0.9%, employer 0% of annual earnings above 200000 USD. |
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curl "https://api.juriset.dev/v1/rules/payroll/social_insurance_contributions?level=country,state,province,county,city" \
-H "Authorization: Bearer $JURISET_API_KEY"Every row is one lookup (pricing). See the API docs.
Informational only. Not legal advice. Verify with the cited source.