CPP & EI Calculator — 2026 Rates & Maximums
Calculate Canada Pension Plan (CPP) contributions — including CPP2 — and Employment Insurance (EI) premiums based on your annual employment income.
Income & Location
CPP Contributions
EI Premiums
Your employer also contributes $4,246 CPP on your behalf (equal to your CPP contribution).
Deduction Breakdown
See your full payroll breakdown per paycheque → Payroll Deductions Calculator
2026 CPP & EI maximums
The most an employee pays in 2026 is $4,646.45 in total CPP ($4,230.45 CPP1 + $416.00 CPP2, reached at $85,000 of earnings) and $1,123.07 in EI ($895.70 in Quebec, reached at $68,900). Employers match CPP dollar-for-dollar and pay 1.4× your EI.
Max CPP1
$4,230.45
Max CPP2
$416.00
Max CPP total
$4,646.45
Max EI (rest of Canada)
$1,123.07
Max EI (Quebec)
$895.70
Full 2026 CPP & EI maximums reference — YMPE and YAMPE ceilings, the 2025 comparison, self-employed and employer amounts, and the Quebec QPP/QPIP equivalents.
CPP and EI max 2026 at a glance
Every 2026 CPP, CPP2 and EI ceiling, rate and maximum in one place — employee, employer and self-employed. Figures come from the same CRA-verified configuration the calculator above uses, so they always reconcile.
| 2026 CPP and EI figure | Amount |
|---|---|
| Year's Maximum Pensionable Earnings (YMPE) | $74,600 |
| Year's Additional Maximum Pensionable Earnings (YAMPE) | $85,000 |
| CPP basic exemption | $3,500 |
| CPP contribution rate (employee, matched by employer) | 5.95% |
| Maximum CPP contribution (employee) | $4,230.45 |
| CPP2 contribution rate (employee, matched by employer) | 4.00% |
| Maximum CPP2 contribution (employee) | $416.00 |
| Maximum CPP + CPP2 (employee) | $4,646.45 |
| Maximum CPP + CPP2 (employer) | $4,646.45 |
| Maximum CPP + CPP2 (self-employed, both shares) | $9,292.90 |
| EI maximum insurable earnings (MIE) | $68,900 |
| EI premium rate (employee, outside Quebec) | 1.63% |
| Maximum EI premium (employee, outside Quebec) | $1,123.07 |
| Maximum EI premium (employer, outside Quebec) | $1,572.30 |
| EI premium rate (employee, Quebec) | 1.30% |
| Maximum EI premium (employee, Quebec) | $895.70 |
| Maximum EI premium (employer, Quebec) | $1,253.98 |
CPP2 only applies to the $10,400 band between the YMPE and the YAMPE, so you pay none of it below $74,600 of pensionable earnings. Self-employed Canadians pay no EI unless they opt in to the EI special benefits program. In Quebec, QPP replaces CPP at 6.30% (maximum $4,479.30) and QPIP premiums apply on top of the lower Quebec EI rate.
CPP & EI Explained
CPP & EI rates and maximums: 2025 vs 2026
Official CRA contribution rates, earnings ceilings, and the resulting maximum employee contributions. Maximums are computed from the rates and ceilings, so they always reconcile with the calculator above.
| Parameter | 2025 | 2026 |
|---|---|---|
| CPP1 contribution rate (employee) | 5.95% | 5.95% |
| Year's Maximum Pensionable Earnings (YMPE) | $71,300 | $74,600 |
| Basic exemption | $3,500 | $3,500 |
| Maximum CPP1 contribution | $4,034.10 | $4,230.45 |
| CPP2 contribution rate | 4.00% | 4.00% |
| Additional ceiling (YAMPE) | $81,200 | $85,000 |
| Maximum CPP2 contribution | $396.00 | $416.00 |
| EI premium rate (rest of Canada) | 1.64% | 1.63% |
| EI premium rate (Quebec) | 1.31% | 1.30% |
| Maximum Insurable Earnings (MIE) | $65,700 | $68,900 |
| Maximum EI premium (rest of Canada) | $1,077.48 | $1,123.07 |
| Maximum EI premium (Quebec) | $860.67 | $895.70 |
Employers match CPP1 and CPP2 dollar-for-dollar and pay 1.4× the employee EI premium. Self-employed workers pay both the employee and employer share of CPP (but not EI unless they opt in).
Worked example — $80,000 salary (2026, outside Quebec)
CPP1: 5.95% × ($74,600 − $3,500) = 5.95% × $71,100 = $4,230.45 (income exceeds the YMPE, so the maximum applies).
CPP2: 4% × ($80,000 − $74,600) = 4% × $5,400 = $216.00 (only the band above the YMPE counts; the full max $416.00 needs income ≥ $85,000).
EI: 1.63% × min($80,000, $68,900) = 1.63% × $68,900 = $1,123.07 (income exceeds the MIE, so the maximum applies).
Total employee CPP + EI on $80,000 ≈ $5,569.52. Your employer pays a similar amount on top.
How CPP and EI Work — and Why They Matter for Retirement
YMPE vs YAMPE — the two CPP ceilings. The Year's Maximum Pensionable Earnings (YMPE) is the original CPP ceiling: $74,600 in 2026. CPP1 at 5.95% applies on earnings between the $3,500 basic exemption and the YMPE. Since 2024 a second ceiling exists — the Year's Additional Maximum Pensionable Earnings (YAMPE), $85,000 in 2026 — and CPP2 at 4% applies on the band between YMPE and YAMPE. The YAMPE is fixed at 114% of the YMPE from 2025 onward, so the second-tier band widens in dollar terms every year. Earnings above the YAMPE attract no CPP at all.
Self-employed CPP is double. Employees split CPP with their employer dollar-for-dollar. If you are self-employed, you pay both halves — the full 11.90% base CPP rate up to the YMPE plus the full 8% CPP2 rate on the YMPE–YAMPE band. On $90,000 of self-employment income in 2026 that is $8,460.90 of base CPP plus $832.00 of CPP2. Half of the total is deductible on your return; the other half generates the non-refundable CPP tax credit. The same does not apply to EI: self-employed Canadians do not pay EI premiums unless they opt in to the special benefits program.
How CPP and EI interact with retirement timing. CPP and EI are deducted only on employment and self-employment income — not on RRIF withdrawals, pensions, CPP/OAS payments, dividends, or capital gains. That means the year you stop working, your CPP and EI deductions stop, even though your taxable income may stay high from registered withdrawals. Once you start receiving CPP retirement benefits you can elect out of further CPP contributions from age 65 to 70 by filing Form CPT30 (if still working); before 65, CPP is mandatory on employment income. Every extra year you contribute to CPP2 also nudges up your eventual pension, which is why the decision of when to start CPP and OAS interacts directly with whether you keep working past 60.
EI maximum insurable earnings. EI premiums are capped at the Maximum Insurable Earnings (MIE) — $68,900 in 2026 — a lower ceiling than the CPP YMPE. Once your insurable earnings reach the MIE you stop paying EI for the rest of the year. Quebec residents pay a reduced 1.30% EI rate because the Quebec Parental Insurance Plan (QPIP) covers the maternity and parental benefits that EI provides in the rest of Canada.
Frequently asked questions
How much CPP do I pay in 2026?
For 2026, CPP1 is 5.95% on earnings between the $3,500 basic exemption and the YMPE of $74,600. Your employer matches this contribution dollar-for-dollar. The maximum employee CPP1 contribution for 2026 is $4,230.45.
What is CPP2?
CPP2 is the second-tier CPP contribution introduced in 2024. It applies at 4% on earnings between the first earnings ceiling (YMPE $74,600 in 2026) and the second ceiling (YAMPE $85,000 in 2026). Your employer also matches CPP2 contributions, and the additional contributions translate into a higher CPP retirement benefit.
Why is the EI rate different in Quebec?
Quebec residents pay a lower EI rate of 1.30% (vs 1.63% elsewhere) because they contribute to the Quebec Parental Insurance Plan (QPIP), which covers maternity and parental benefits that EI provides outside Quebec.
What is the EI maximum insurable earnings for 2026?
For 2026, EI maximum insurable earnings (MIE) is $68,900. Employees pay EI premiums of 1.63% (1.30% in Quebec) on insurable earnings up to this ceiling. Employers pay 1.4× the employee premium.
What is the maximum CPP contribution for 2026?
The maximum employee CPP contribution for 2026 is $4,646.45 — made up of $4,230.45 of CPP1 (5.95% on earnings between the $3,500 basic exemption and the $74,600 YMPE) plus $416.00 of CPP2 (4% on earnings between $74,600 and the $85,000 YAMPE). You reach the CPP1 maximum at $74,600 of earnings and the full CPP2 maximum at $85,000. Your employer contributes the same amount again; self-employed workers pay both halves ($9,292.90).
What is the maximum EI premium for 2026?
The maximum employee EI premium for 2026 is $1,123.07 in the rest of Canada (1.63% on insurable earnings up to the $68,900 maximum insurable earnings), or $895.70 in Quebec (1.30%). You stop paying EI for the rest of the year once your insurable earnings reach $68,900. Employers pay 1.4× your premium.
What is the CPP2 max for 2026?
The CPP2 maximum for 2026 is $416.00 for an employee — 4% of the $10,400 band between the YMPE ($74,600) and the YAMPE ($85,000). Your employer pays the same $416.00 again, and a self-employed contributor pays both shares: $832.00. You pay no CPP2 at all until your pensionable earnings pass the YMPE, and you hit the maximum once they reach the YAMPE. The CPP2 calculator works out the amount for a specific salary.
What is YMPE 2026?
YMPE stands for Year's Maximum Pensionable Earnings — the first CPP earnings ceiling. For 2026 the YMPE is $74,600, up from $71,300 in 2025. CPP1 at 5.95% applies to earnings between the $3,500 basic exemption and the YMPE, which is why the maximum CPP1 contribution is $4,230.45. Above the YMPE a second ceiling takes over — the YAMPE ($85,000 in 2026), which caps CPP2.
What are the CPP rates for 2026?
There are two CPP rates in 2026. CPP1 is 5.95% for the employee and 5.95% for the employer on earnings between $3,500 and $74,600. CPP2 is 4% each on earnings between $74,600 and $85,000. A self-employed contributor pays both shares — 11.90% and 8.00%. In Quebec the equivalent QPP rate is 6.30% on the same ceilings and exemption (maximum $4,479.30), with the same 4% second tier.
What is the max EI contribution for 2026?
Outside Quebec the maximum 2026 EI contribution is $1,123.07 for the employee (1.63% of the $68,900 maximum insurable earnings) and $1,572.30 for the employer (1.4× the employee premium). In Quebec it is $895.70 for the employee and $1,253.98 for the employer, because QPIP covers the parental benefits EI pays elsewhere. Self-employed Canadians pay no EI premiums unless they opt in to the EI special benefits program.
Sources
- Canada.ca — CPP Contribution Rates
- Canada.ca — CPP2 Rates
- Canada.ca — EI Premium Rates
- Revenu Québec — QPP maximum pensionable earnings and contribution rate
See the full CPP & EI maximums 2026 reference page for the YMPE/CPP2/EI table, 2025 comparison, and Quebec QPP/QPIP figures.
Last updated August 2026. CPP, CPP2, EI and QPP rates and maximums verified against CRA and Revenu Québec for 2025 and 2026.
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