📄 PD24 – Application for a Refund of Overdeducted CPP Contributions or EI Premiums

Form PD24 is used by employers who have deducted more Canada Pension Plan (CPP) contributions or Employment Insurance (EI) premiums from an employee’s pay than required and want to apply for a refund of the employer’s share.

📥 How to Get the Form

  • 📄 Accessible fillable PDF – Download and open with Adobe Acrobat Reader 10 or later.
  • 🖨 Standard print PDF – Print and complete by hand.
  • 🔄 Alternate formats – Available on request (digital audio, braille, large print).

📌 Who Should Use PD24

If you realize that you overdeducted CPP contributions or EI premiums for a worker and could not reimburse the excess amount to the employee, you may file Form PD24 to claim a refund for the employer’s portion of these contributions.

📅 When to Submit Your Application

  • 📆 CPP contributions: no later than 4 years after the end of the year in which the overpayment occurred.
  • 📆 EI premiums: no later than 3 years after the end of the year in which the overpayment occurred.

Forms can be sent by mail to the address on the PDF or submitted through your CRA online services if supported.

📋 What You’ll Provide on PD24

  • Employer identification: name, payroll account number, mailing address.
  • Employee details: name, social insurance number and address.
  • Amounts of CPP/EI overdeducted for relevant pay periods.
  • Certification by an authorized employer officer.

💡 Tips Before You File

  • ✔ Double-check that the excess contributions could not be reimbursed directly to the employee.
  • ✔ Use the correct year’s PDF when applying, as payroll limits change annually.
  • ✔ Keep copies of all supporting documents for your records and potential CRA verification.

📎 Related Resources