The CPP contribution rates and maximums for 2019 are as follows: Maximum Pensionable Earnings: $ 57,400.00. Annual Basic Exemption: $ 3,500.00. Maximum Contributory Earnings: $ 53,900.00. Contribution Rate: 5.10 % (Employee and Employer). Maximum Employee Contribution: $ 2,748.90. Maximum Employer Contribution: $ 2,748.90.