Employers, including non-resident employers are also required to pay and remit certain payroll taxes with respect to the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP), Employment Insurance, a workers’ compensation program and, in certain provinces, health or education taxes. The CPP contribution rate for 2017 applicable to both employers and employees is 4.95%. The maximum pensionable earnings for 2017 are $55,300 with a maximum contribution by each of the employers and the employee of $2,564.10. The Employment Insurance contribution rate for 2017 applicable to employers is 2.282%, and the contribution rate applicable to employees is 1.63%. The maximum insurable earnings for 2017 is $51,300, resulting in a maximum contribution by employers of $1,170.67 and a maximum contribution by employees of $836.19.