Skip to content
calcbloc
CPP & EI / 2026 / CANADA

CPP and EI calculator

Work out your 2026 CPP (or QPP), CPP2 and EI contributions, what your employer pays on top, and the self-employed amount, using the CRA's 2026 rates and maximums.

Last verified: Methodology

Your details

01Your earnings

Salary for employees; net business income if self-employed.

You are
Pay frequency

Your CPP and EI

$5,370

for the year · $206.52 every two weeks

Per paycheque (average)
$206.52
CPP / QPP
$4,230.45
CPP2 / QPP2
$16.00
EI premiums
$1,123.07
QPIP (Quebec)
$0.00
Employer total
$5,819
Employer EI
$1,572.30
Employee + employer
$11,188
Self-employed CPP / QPP
$8,493
  • Your employer matches CPP and CPP2 and pays 1.4 times your EI premium.
  • CPP applies to earnings between the $3,500 basic exemption and $74,600; CPP2 applies from $74,600 to $85,000.
  • Assumes the same pay every period for the full year with one employer. With two jobs, each employer deducts up to the maximum; any overpayment comes back when you file.
  • Quebec employees pay QPP, a lower EI rate and QPIP instead: choose Quebec to see them.

Your CPP and EI: $5,370 for the year · $206.52 every two weeks

2026 contributions in Ontario
LineYouEmployerTotal
CPP (5.95% each)$4,230$4,230$8,461
CPP2 (4% each)$16$16$32
EI (1.63% / 2.282%)$1,123$1,572$2,695
Total$5,370$5,819$11,188
Who pays what
48%YOU
  • You (employee)$5,37048%
  • Your employer$5,81952%

2026 rates and maximums

ContributionEarnings ceilingEmployee maximum
CPP$74,600$4,230.45
CPP2$85,000$416.00
EI$68,900$1,123.07

$5,370

for the year · $206.52 every two weeks

How it's calculated

Employers deduct Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums from each paycheque and pay a matching or larger share themselves. Quebec has its own pension plan (QPP) and parental insurance plan (QPIP), and a lower EI rate. The calculator uses the CRA's 2026 rates and maximums and the per-pay formulas in the T4127 guide.Canada Revenue Agency

  • CPP. 5.95% each for you and your employer on pay above the $3,500 basic exemption, up to the year's maximum pensionable earnings of $74,600. The most either of you pays is $4,230.45.Canada Revenue Agency
  • CPP2. 4% each on pay between $74,600 and $85,000, up to $416.Canada Revenue Agency
  • EI. You pay 1.63% of insurable earnings up to $68,900 (at most $1,123.07); your employer pays 2.282% (at most $1,572.30).Canada Revenue Agency
  • Quebec. QPP is 6.3% each (maximum $4,479.30), QPP2 matches CPP2, EI is 1.3% for you and 1.82% for your employer, and QPIP is 0.43% for you and 0.602% for your employer on earnings up to $103,000.Revenu Québec
  • Self-employed. You pay both shares: up to $8,460.90 of CPP and $832 of CPP2 (QPP: up to $8,958.60).Retraite Québec

The formula

For each pay period (T4127 Chapters 6 and 7):

  1. CPP = rate × (pay − basic exemption ÷ pays in the year), rounded to the cent, until the yearly maximum is reached. The per-pay exemption drops the third decimal (every two weeks it is $134.61).
  2. CPP2 = 4% × (pensionable earnings so far this year − the YMPE), until the CPP2 maximum is reached.
  3. EI = rate × insurable earnings, rounded to the cent, until the yearly maximum is reached. Employer EI = 1.4 × the employee premium.
  4. Self-employed CPP = 2 × rate × (net self-employment income − basic exemption), capped at the self-employed maximum, plus 2 × the CPP2 rate on income between the YMPE and the YAMPE.

Worked example

On a $75,000 salary outside Quebec you pay $4,230.45 in CPP, $16.00 in CPP2 and $1,123.07 in EI. Your employer adds $5,819.

$75,000 salary outside QuebecCPP & EI / 2026 / CANADA
LineYouEmployerTotal
CPP (5.95% each)$4,230$4,230$8,461
CPP2 (4% each)$16$16$32
EI (1.63% / 2.282%)$1,123$1,572$2,695
Total$5,370$5,819$11,188

In Quebec the same salary costs you $5,713 in QPP, QPP2, EI and QPIP. Self-employed with $75,000 of net income, you would pay $8,493 of CPP and CPP2.

Assumptions and limitations

  • One employer, full year. Each employer deducts up to the maximum without regard to other jobs; if you overpay, the CRA refunds the extra when you file. The employer share is not refunded.
  • Ages 18 to 70. CPP is not deducted before the month after you turn 18 or after the month you turn 70, and form CPT30 lets some workers stop contributing. Not modelled here.
  • Same pay every period. The yearly totals assume equal pays; per-pay amounts are averages.
  • Self-employed: only CPP or QPP is shown; EI for self-employed people is not included.

To see CPP and EI together with income tax and your take-home pay, use the Canada income tax calculator.

FAQ

Questions people ask

How much CPP do I pay in 2026?

Employees pay 5.95% of pay between the $3,500 basic exemption and the year's maximum pensionable earnings, and the employer pays the same. Above that, CPP2 adds 4% on earnings up to the year's additional maximum pensionable earnings. Both have yearly maximums, so contributions stop once you reach them. Enter your salary to see your CPP, CPP2 and what your employer pays.

What is CPP2?

CPP2, the second additional Canada Pension Plan contribution, started in 2024 as part of the CPP enhancement. It applies only to earnings above the year's maximum pensionable earnings and up to a higher ceiling, the year's additional maximum pensionable earnings. You and your employer each pay it at 4%, and self-employed people pay both shares. CPP2 is deducted from your income for tax rather than claimed as a credit.

How much does my employer pay for EI?

Your employer pays 1.4 times your EI premium, up to its own yearly maximum. Outside Quebec that works out to 2.282% of your insurable earnings in 2026; in Quebec, where the employee rate is lower because of the Quebec Parental Insurance Plan, the employer pays 1.82%. Employers also match your CPP or QPP contributions dollar for dollar.

Why are QPP and EI different in Quebec?

Quebec runs its own pension plan, the Quebec Pension Plan, which has a higher contribution rate than CPP, and its own parental insurance plan, QPIP. Because QPIP covers parental benefits that EI pays elsewhere, Quebec workers pay a lower EI premium plus a separate QPIP premium. Choose Quebec as the province of employment to see these amounts.

Do self-employed people pay CPP?

Yes. If you are self-employed outside Quebec, you pay both the employee and employer shares of CPP and CPP2 on your net self-employment income when you file your tax return, so the rates are double the employee rates. In Quebec you pay both shares of QPP. Choose Self-employed to see the amount.

What if I have two jobs and overpay CPP or EI?

Each employer must deduct CPP and EI as if it were your only employer, up to the yearly maximum, so with two jobs you can pay more than the maximum in total. The CRA works this out when you file your return and refunds or credits the overpayment to you. Employers do not get their share back.

Sources

  1. Canada Revenue AgencyCPP contribution rates, maximums and exemptions · retrieved 2026-10-16
  2. Canada Revenue AgencySecond additional CPP contribution (CPP2) rates and maximums · retrieved 2026-10-16
  3. Canada Revenue AgencyEI premium rates and maximums · retrieved 2026-10-16
  4. Canada Revenue AgencyT4127 Payroll Deductions Formulas – 122nd Edition (January 1, 2026), Chapters 6–8 · retrieved 2026-10-16
  5. Revenu QuébecTP-1015.F-V Formulas to Calculate Source Deductions and Contributions (2026-01) · retrieved 2026-10-16
  6. Retraite QuébecQuébec Pension Plan Figures · retrieved 2026-10-16

Last verified: CalcBloc Editorial Team