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CPP, CPP2 and EI contributions 2026

Reviewed by TakeHomeClear editorial teamUpdated on Methodology

Short answer

In 2026 employees pay 5.95% CPP on earnings between $3,500 and $74,600 (maximum $4,230.45), 4% CPP2 on earnings between $74,600 and $85,000 (maximum $416.00) and 1.63% EI on earnings up to $68,900 (maximum $1,123.07).

Key facts

  • Maximum employee CPP contribution 2026:$4,230.45.
  • Maximum employee CPP2 contribution 2026:$416.00.
  • Maximum employee EI premium 2026:$1,123.07 (outside Quebec).
  • Employers match CPP and CPP2 and pay 1.4 times the employee EI premium.
RateEarnings rangeEmployee maximum
CPP (base + first enhancement)5.95%$3,500 – $74,600$4,230.45
CPP2 (second enhancement)4%$74,600 – $85,000$416.00
EI1.63%up to $68,900$1,123.07

How much you contribute by salary

SalaryCPPCPP2EITotal
$30,000$1,576.75$0.00$489.00$2,065.75
$50,000$2,766.75$0.00$815.00$3,581.75
$70,000$3,956.75$0.00$1,123.07$5,079.82
$80,000$4,230.45$216.00$1,123.07$5,569.52
$100,000$4,230.45$416.00$1,123.07$5,769.52

How CPP contributions affect your tax

The base part of CPP (4.95% of the 5.95%) gives a non-refundable tax credit at the lowest federal and provincial rates. The enhanced part (the remaining 1% and all of CPP2) is deducted from your income, so it saves tax at your marginal rate. EI premiums also give a non-refundable credit.

Quebec

Quebec employees contribute to the Quebec Pension Plan (QPP) instead of the CPP, pay Quebec Parental Insurance Plan (QPIP) premiums and pay a lower EI rate (1.30% in 2026). This site does not cover Quebec.

Frequently asked questions

What is the maximum CPP contribution for 2026?

$4,230.45 for employees, plus up to $416.00 of CPP2: $4,646.45 in total.

What is the YMPE for 2026?

$74,600. The second ceiling (YAMPE) used for CPP2 is $85,000.

What is the EI rate for 2026?

1.63% of insurable earnings up to $68,900, for a maximum of $1,123.07. In Quebec the rate is 1.30%.

Official sources