There is an amout of $81 under net income/CPP?

[TurboTaxKim]

The $80.85 deduction you are seeing on your 2019 tax return is part of the new Canada Pension Plan Enhancement. This is the maximum allowable claim and is seen on Line 22215 of your tax return.

For more information on this deduction and the changes to your CPP Contributions, please see the following CRA documents:

The Canada Pension Plan enhancement – Businesses, individuals and self-employed: what it means for y...

Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income