CPP and EI Contributions 2026

Direct answer: In 2026, outside Quebec, employees contribute 5.95% CPP on pensionable earnings between $3,500 and $74,600, plus 4.00% CPP2 on earnings between $74,600 and $85,000. Federal EI is 1.63% up to $68,900 of insurable earnings. The maximum employee amounts are $4,230.45 for base CPP, $416.00 for CPP2, and $1,123.07 for EI.

Primary sources: CRA: CPP rates and maximums; CRA: EI rates and maximums.

Use the Paycheck Calculator to estimate CPP, CPP2, EI, income tax and net pay together.

2026 Employee Maximums

Primary sources: CRA: CPP rates and maximums; CRA: EI rates and maximums.

Contribution	2026 rule	Employee maximum	Employer maximum
CPP	5.95% on $71,100 of contributory earnings	$4,230.45	$4,230.45
CPP2	4.00% on earnings from $74,600 to $85,000	$416.00	$416.00
EI outside Quebec	1.63% up to $68,900	$1,123.07	$1,572.30
EI in Quebec	1.30% up to $68,900	$895.70	$1,253.98

How the formulas work

• CPP: (pensionable earnings - $3,500 basic exemption) x 5.95%, capped at $4,230.45 for employees in 2026.
• CPP2: earnings above $74,600 up to $85,000 x 4.00%, capped at $416.00.
• EI: insurable earnings x EI rate, capped at the annual maximum. Employers generally pay 1.4 times the employee EI premium.

Worked examples

Annual earnings	Base CPP	CPP2	Federal EI	Total employee payroll contributions
$50,000	$2,766.25	$0	$815.00	$3,581.25
$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

Quebec differences

Primary sources: Retraite Québec: QPP contributions; Revenu Québec: QPIP rates.

Quebec workers do not use CPP for Quebec employment; they use QPP. Retraite Quebec states that for 2026, employment earnings above $3,500 are subject to the QPP basic plan rate of 5.3% plus an additional 1% until maximum pensionable earnings reach $74,600. Quebec also has QPIP. For 2026, Revenu Quebec lists QPIP maximum insurable earnings of $103,000 and an employee premium rate of 0.430%.

Why Your Paystub Changes During the Year

If you earn enough to hit the CPP or EI maximum before December, those deductions stop for the rest of the year. Your gross pay is unchanged, but net pay increases because the capped deduction is no longer withheld.

Employer and self-employed notes

• Employers: match CPP and CPP2, and generally pay 1.4 times employee EI.
• Self-employed CPP: self-employed individuals pay both the employee and employer CPP portions through the tax return, up to CRA maximums.
• Self-employed EI: self-employed people do not pay regular EI unless they opt into special benefits.

Methodology and assumptions

The examples assume regular employment income outside Quebec and apply only CPP, CPP2 and federal EI. They exclude income tax, employer benefits, pensions, union dues, taxable benefits, Quebec QPP/QPIP treatment and payroll-table rounding. Verified July 29, 2026 against CRA and Revenu Quebec source pages.

Sources: CRA CPP contribution rates and maximums; CRA CPP enhancement and CPP2; CRA EI premium rates and maximums; Retraite Quebec QPP contributions; Revenu Quebec QPIP premiums.