Employment is pensionable or insurable

You have received a ruling that changed a worker's employment in one, or both, of the following ways:

• from not pensionable to pensionable
• from not insurable to insurable

If so, you may have to pay CPP contributions or EI premiums, or both. For more information, go to:

• Payroll
• Webinar: What to expect during a payroll examination 2.0
• Make corrections before filing
• Correct deduction errors

This information also applies to a ruling that changed a worker's earnings from not pensionable to pensionable or from not insurable to insurable, or both.

Employment is not pensionable or not insurable

You have received a ruling that changed a worker's employment in one, or both, of the following ways:

• from pensionable to not pensionable
• from insurable to not insurable

If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information, go to:

• Make corrections before filing
• Correct deduction errors
• Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums (for a refund of the employer share)

This information also applies to a ruling that changed a worker's earnings from pensionable to not pensionable or from insurable to not insurable, or both.

If the Canada Revenue Agency determined that the worker was self-employed go to T4A – Information for payers.

Employment is pensionable or insurable

You have received a ruling that changed your employment in one, or both, of the following ways:

• from not pensionable to pensionable
• from not insurable to insurable

If so, you may have to pay CPP contributions or EI premiums, or both, through payroll deductions.

This information also applies to a ruling that changed your earnings from not pensionable to pensionable or from not insurable to insurable, or both.

Learn more: Responsibilities, benefits and entitlements for employees.

Employment is not pensionable or not insurable

You have received a ruling that changed your employment in one, or both, of the following ways:

• from pensionable to not pensionable
• from insurable to not insurable

If so, you may have overpaid CPP contributions or EI premiums, or both, and you may be entitled to a refund. For more information, go to:

• Line 44800 – CPP overpayment
• Line 45000 – Employment insurance overpayment
• Changing a tax return (you can include a copy of the ruling letter along with your request)

This information also applies to a ruling that changed your earnings from pensionable to not pensionable, or from insurable to not insurable, or both.

If the Canada Revenue Agency determined that you were self-employed, then you have to pay the CPP contributions. For more information, go to Line 42100 – CPP contributions payable on self-employment and other earnings. Also, self-employed individuals can choose to pay EI premiums to be eligible to receive EI special benefits. For more information, contact Service Canada.