CPP contributions for 2026:
| Maximum pensionable earnings | $74,600.00 |
| Basic annual exemption | -3,500.00 |
| Maximum contributory earnings | $71,100.00 |
| Contribution rate | 5.95% |
| Maximum employee contribution ($71,100.00 x 5.95%) |
$ 4,230.45 |
| Maximum employer contribution ($71,100.00 x 5.95%) |
$ 4,230.45 |
| Self-employed maximum | $ 8,460.90 |
| A higher, second earnings ceiling of $85,000 will be implemented and used to determine second additional CPP contributions (CPP2). As a result, pensionable earnings between $74,600 and $85,000 are subject to CPP2 contributions. | |
| 2026 additional maximum pensionable earnings | $85,000.00 |
| Additional maximum employee contribution | 4.00% |
| Additional maximum employee contribution ($85,000.00 – $74,600.00) x 4.00% |
$ 416.00 |
| Additional maximum employer contribution ($85,000.00 – $74,600.00) x 4.00% |
$ 416.00 |
| Additional self-employed maximum | $ 832.00 |
EI premiums for 2026:
| Maximum annual insurable earnings | $68,900.00 |
| Premium rate | 1.63% |
| Maximum employee contribution | $ 1,123.07 |
| Maximum employer contribution ($68,900.00 x 2.282%) |
$ 1,572.30 |
CPP contributions for 2025:
| Maximum pensionable earnings | $71,300.00 |
| Basic annual exemption | -3,500.00 |
| Maximum contributory earnings | $67,800.00 |
| Contribution rate | 5.95% |
| Maximum employee contribution ($67,800.00 x 5.95%) |
$ 4,034.10 |
| Maximum employer contribution ($67,800.00 x 5.95%) |
$ 4,034.10 |
| Self-employed maximum | $ 8,068.20 |
| A higher, second earnings ceiling of $81,200 will be implemented and used to determine second additional CPP contributions (CPP2). As a result, pensionable earnings between $71,300 and $81,200 are subject to CPP2 contributions. | |
| 2025 additional maximum pensionable earnings | $81,200.00 |
| Additional maximum employee contribution | 4.00% |
| Additional maximum employee contribution ($81,200.00 – $71,300.00) x 4.00% |
$ 396.00 |
| Additional maximum employer contribution ($81,200.00 – $71,300.00) x 4.00% |
$ 396.00 |
| Additional self-employed maximum | $ 792.00 |
EI premiums for 2025:
| Maximum annual insurable earnings | $65,700.00 |
| Premium rate | 1.64% |
| Maximum employee contribution | $ 1,077.48 |
| Maximum employer contribution ($65,700.00 x 2.296%) |
$ 1,508.47 |
E. & O.E.