CPP and EI Contributions 2026: What You and Your Employer Will Pay

CPP and EI are payroll contributions, not income-tax brackets. They are calculated on eligible earnings and capped each year. That is why take-home pay can rise slightly later in the year after you reach an annual maximum.

2026 Employee Maximums

Item	2026 rule	Employee maximum
CPP	5.95% on earnings between $3,500 and $74,600	$4,230.45
CPP2	4.00% on earnings between $74,600 and $85,000	$416.00
EI	1.63% up to $68,900 outside Quebec	$1,123.07

Employer Contributions

Employers generally match CPP, pay the same CPP2 amount where applicable, and pay 1.4 times the employee EI premium. Self-employed people do not pay EI premiums unless they opt into special benefits, but they do pay both the employee and employer portions of CPP through the tax return.

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.

Try Your Numbers

Use the Paycheck Calculator to estimate CPP, CPP2, EI, income tax, and net pay together. Related reading: how to calculate take-home pay.

Sources: CRA CPP contribution rates and maximums; CRA CPP2 maximums; CRA EI premium rates and maximums.