CPP & EI Calculator (2026)
Annual CPP, CPP2, and EI contributions for employees, employers, and the self-employed.
✓ Verified 2026-09-19 · sources cited below · no sign-up
2026 contribution limits
- CPP: 5.95% on earnings from $3,500 to $74,600 (max $4,230.45 each for employee and employer)
- CPP2: 4% on earnings from $74,600 to $85,000 (max $416.00)
- EI: 1.63% on earnings up to $68,900 (max $1,123.07 employee; employer pays 1.4×)
Frequently asked questions
What are the CPP rates for 2026?
Employees and employers each contribute 5.95% on earnings between the $3,500 basic exemption and the YMPE of $74,600, plus 4% (CPP2) on earnings between the YMPE and the YAMPE of $85,000. Self-employed people pay both shares.
What is the EI rate for 2026?
The employee rate is 1.63% of insurable earnings up to $68,900 (1.3% in Quebec, which runs its own parental insurance plan). Employers pay 1.4 times the employee premium.
Do CPP deductions stop during the year?
Yes. Once you reach the annual maximum, deductions stop until January. If you change employers mid-year, the new employer restarts deductions and any overpayment is refunded on your tax return.
Who is exempt from CPP?
Employees under 18, over 70, or 65–70 who have filed a CPT30 election to stop contributing. Certain employment types are also excluded.
Sources: CRA CPP contribution rates, maximums and exemptions; EI premium rates and maximums. Verified 2026-09-19. Annual figures; per-pay amounts depend on pay frequency and year-to-date totals.