Estimate your 2026 Canada Pension Plan (CPP and CPP2) contributions and Employment Insurance (EI) premiums. On a $70,000 salary outside Quebec, an employee pays $3,956.75 in CPP and $1,123.07 in EI, a total of $5,079.82 for the year.
CPP and EI Calculator 2026
Employee and self-employed contributions outside Quebec
- CPP
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- CPP2 (second additional)
- –
- EI premiums
- –
- Per pay period
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- Note
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2026 CPP and EI figures
| Item | 2026 |
|---|---|
| CPP basic exemption | $3,500 |
| Year's maximum pensionable earnings (YMPE) | $74,600 |
| Employee CPP rate | 5.95% |
| Maximum employee CPP | $4,230.45 |
| Year's additional maximum pensionable earnings (YAMPE) | $85,000 |
| CPP2 rate (on earnings between YMPE and YAMPE) | 4% |
| Maximum employee CPP2 | $416.00 |
| EI premium rate (outside Quebec) | 1.63% |
| Maximum insurable earnings | $68,900 |
| Maximum employee EI premium | $1,123.07 |
How the amounts are worked out
- CPP = 5.95% × (earnings − $3,500), up to earnings of $74,600.
- CPP2 = 4% × (earnings between $74,600 and $85,000).
- EI = 1.63% × earnings, up to $68,900.
At $70,000, CPP is 5.95% × $66,500 = $3,956.75, there is no CPP2, and EI is 1.63% × $68,900 = $1,123.07 because the premium stops at the maximum. Once you reach the maximums during the year, the deductions stop and later paycheques get bigger.
Self-employed
Self-employed people pay both the employee and employer shares of CPP: 11.9% up to the YMPE and 8% on CPP2 earnings, so up to $9,292.90 in 2026. EI is optional for the self-employed and only covers special benefits.
FAQ
Why is my paycheque deduction different?
Payroll prorates the $3,500 exemption by pay period and stops deductions when you hit the annual maximums, so individual pay stubs vary even though the yearly total matches.
What about Quebec?
Quebec workers contribute to the Quebec Pension Plan and pay a lower EI rate plus Quebec Parental Insurance Plan premiums, which are not covered here.
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Sources
- Investment Executive: CRA announces CPP maximum pensionable earnings for 2026 · October 31, 2025
- Carleton University Payroll: Statutory deductions 2026 (CPP, CPP2, EI)
Figures current as of October 12, 2026
Each formula is checked against a separate test sheet with at least three worked examples. Results are estimates based on the numbers you enter and the published rules; your actual figures may differ. This is general information, not financial or tax advice.
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