CPP, CPP2 and EI 2026
Employee contributions outside Quebec. Your employer pays matching CPP and 1.4 times your EI on top.
| Item | Rate | On earnings | Yearly maximum |
|---|---|---|---|
| CPP | 5.949999999999999% | $3,500 – $74,600 | $4,230.45 |
| CPP2 | 4% | $74,600 – $85,000 | $416.00 |
| EI | 1.63% | up to $68,900 | $1,123.07 |
Source: CRA, CPP contribution rates and maximums
Source: CRA, EI premium rates and maximums
How they come off your pay
- CPP is taken on each pay above that pay's share of the $3,500 exemption, until you reach the yearly maximum.
- CPP2 only starts once your pensionable earnings for the year pass $74,600, so it shows up late in the year on higher salaries.
- The base part of CPP and your EI earn tax credits; the enhanced part of CPP (1% and CPP2) is deducted from taxable income.
Yearly amounts at common salaries
| Salary | CPP | CPP2 | EI |
|---|---|---|---|
| $40,000 | $2,171.75 | $0.00 | $652.00 |
| $60,000 | $3,361.75 | $0.00 | $978.00 |
| $80,000 | $4,230.45 | $216.00 | $1,123.07 |
| $100,000 | $4,230.45 | $416.00 | $1,123.07 |
Rates checked 19 October 2026 against the CRA for the 2026 tax year (1 January 2026 – 31 December 2026). How we calculate · Sources · Accuracy tests · Report an error
Estimate for information only, based on Canada 2026 rates. Not tax or financial advice. Your payslip may differ (for example tax code, benefits or other deductions).