CPP and EI contributions calculator for 2026
On $80,000 of earnings in 2026 an employee pays $4,230.45 of CPP plus $216.00 of CPP2 and $1,123.07 of EI, and the employer adds the same CPP and 1.4 times the EI.
Enter your earnings to see each part, the ceilings and when in the year your deductions stop.
How it's worked out
CPP: 4.95% base plus 1% first additional contribution on earnings between the $3,500 exemption and the YMPE of $74,600, then CPP2 at 4% up to the YAMPE of $85,000. EI: 1.63% of insurable earnings to $68,900. The employer matches CPP and pays 1.4 times the EI. The month the ceiling is reached assumes equal monthly pay.
Worked example: $80,000, employee outside Quebec
Pensionable and insurable earnings of $80,000:
| Result | Amount |
|---|---|
| Your CPP for the year | $4,446.45 |
| Your EI premiums | $1,123.07 |
| Employer's CPP (matches yours) | $4,446.45 |
| Employer's EI (1.4 × yours) | $1,572.30 |
| Base CPP (4.95% of $71,100) | $3,519.45 |
| First additional (1%) | $711.00 |
| CPP2 (4% of $5,400 above $74,600) | $216.00 |
| Month the CPP ceiling is reached | Month 12 (then CPP2 until $85,000) |
How to use the CPP and EI Calculator
- Enter your pensionable earnings for the year.
- Choose CPP (outside Quebec) or QPP (Quebec).
- Choose employee or self-employed.
Key figures 2026
The statutory rates and thresholds this calculator uses, where each comes from, and when we last checked it.
| Figure | Value | Source and date checked |
|---|---|---|
| CPP 2026 | 5.95% of earnings between $3,500 and $74,600 (maximum $4,230.45); CPP2 4% from $74,600 to $85,000 (maximum $416.00) | T4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026Checked 2026-11-06 |
| EI 2026 | 1.63% of insurable earnings up to $68,900 (maximum $1,123.07); employer 1.4 times | T4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026Checked 2026-11-06 |
| Method | CRA T4127 Option 1 formulas (also behind the PDOC and T4032 tables); tests match the T4032 tables to 5 cents | T4032-ON Payroll Deductions Tables, Ontario, effective January 1, 2026 (general information and worked examples)Checked 2026-11-06 |
| QPP and QPIP 2026 (Quebec) | QPP 6.3% to $74,600 (maximum $4,479.30); QPIP employee 0.43% to $103,000 | Québec Pension Plan figures 2026Checked 2026-11-06 |
Frequently asked questions
What is the maximum CPP contribution for 2026?
$4,230.45 for an employee (5.95% of earnings between $3,500 and the YMPE of $74,600), plus up to $416.00 of CPP2 on earnings between $74,600 and $85,000. Self-employed workers pay double.
What is the maximum EI premium for 2026?
$1,123.07: 1.63% of insurable earnings up to $68,900. The employer pays 1.4 times that, $1,572.30. In Quebec the employee rate is 1.30% (maximum $895.70) because QPIP covers parental benefits.
What is CPP2?
The second additional contribution introduced in 2024: 4% from the employee and 4% from the employer on earnings between the year's maximum pensionable earnings and the additional maximum. For 2026 that band is $74,600 to $85,000.
Do I get CPP and EI back on my tax return?
You get a non-refundable credit at the lowest tax rate for the base CPP and EI, and the enhanced CPP part (1% plus CPP2) is a deduction from income. If two employers each deducted from the first dollar, the overpayment is refunded through your return.
Is this tax advice?
No. Results are estimates from the CRA's published 2026 rates and formulas for an employee with employment income only. Other income, deductions and credits change the answer; check with the CRA or a tax professional before you rely on a figure.
Sources
- T4127 Payroll Deductions Formulas, 122nd edition, effective January 1, 2026 (Canada Revenue Agency (CRA))
- Québec Pension Plan figures 2026 (Retraite Québec)
- T4032-ON Payroll Deductions Tables, Ontario, effective January 1, 2026 (general information and worked examples) (Canada Revenue Agency (CRA))
Estimates, not tax or legal advice. Results come from the published rules for the cases this calculator covers in 2026; your own circumstances can change them. Check with the official source: CRA Payroll Deductions Online Calculator (PDOC).
Last checked 2026-11-06 by the TakeHomeWorld editors · How we calculate and check rates · Runs entirely in your browser; nothing you type is stored.