CPP and EI calculator 2026
On a $60,000 salary you pay $3,361.75 of CPP and $978.00 of EI in 2026. Above $85,000 the totals stop growing: at most $4,646.45 of CPP and CPP2 and $1,123.07 of EI. Choose Quebec for QPP and QPIP.
CPP, EI and QPIP rates 2026
| Rate (employee) | Earnings covered | Maximum 2026 | |
|---|---|---|---|
| CPP (base + enhanced) | 5.95% | $3,500 to $74,600 | $4,230.45 |
| CPP2 | 4% | $74,600 to $85,000 | $416.00 |
| QPP (Quebec) | 6.3% | $3,500 to $74,600 | $4,479.30 |
| QPP2 (Quebec) | 4% | $74,600 to $85,000 | $416.00 |
| EI | 1.63% | up to $68,900 | $1,123.07 |
| EI (Quebec) | 1.3% | up to $68,900 | $895.70 |
| QPIP (Quebec) | 0.43% | up to $103,000 | $442.90 |
How CPP is calculated
You pay 5.95% on earnings above the $3,500 basic exemption up to the yearly maximum pensionable earnings (YMPE) of $74,600, so the most you can pay is 5.95% × $71,100 = $4,230.45. Of that rate, 4.95% is the base CPP, which earns a 14% federal credit, and 1% is the enhancement, which is deducted from your income.
The second additional contribution, CPP2, is 4% of earnings between $74,600 and $85,000, at most $416.00. It is fully deductible. Your employer pays the same CPP and CPP2 as you.
EI premiums
EI is 1.63% of insurable earnings up to $68,900, a maximum of $1,123.07; the employer pays 1.4 times that ($1,572.30). Unlike CPP there is no basic exemption, so EI starts with the first dollar.
Contributions by salary
| Salary | CPP | CPP2 | EI | Total | Per bi-weekly pay |
|---|---|---|---|---|---|
| $30,000 | $1,576.75 | $0.00 | $489.00 | $2,065.75 | $79.45 |
| $50,000 | $2,766.75 | $0.00 | $815.00 | $3,581.75 | $137.76 |
| $60,000 | $3,361.75 | $0.00 | $978.00 | $4,339.75 | $166.91 |
| $70,000 | $3,956.75 | $0.00 | $1,123.07 | $5,079.82 | $195.38 |
| $75,000 | $4,230.45 | $16.00 | $1,123.07 | $5,369.52 | $206.52 |
| $80,000 | $4,230.45 | $216.00 | $1,123.07 | $5,569.52 | $214.21 |
| $85,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $221.90 |
| $100,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $221.90 |
When CPP and EI stop
Payroll stops deducting CPP and EI once you reach the year's maximum, so higher earners see bigger cheques late in the year. On a steady bi-weekly salary:
| Salary | EI stops after pay | CPP stops after pay | Bigger cheque by |
|---|---|---|---|
| $80,000 | 23 | 25 | $225 |
| $90,000 | 20 | 22 | $254 |
| $100,000 | 18 | 20 | $284 |
| $125,000 | 15 | 16 | $356 |
| $150,000 | 12 | 13 | $429 |
| $200,000 | 9 | 10 | $575 |
Quebec: QPP and QPIP
In Quebec the QPP replaces the CPP at 6.3% (maximum $4,479.30), with QPP2 the same as CPP2. EI is 1.3% (maximum $895.70) because parental benefits come from QPIP, 0.43% of earnings up to $103,000 (maximum $442.90). A Quebec employee at the maximums pays $6,233.90 in all, against $5,769.52 elsewhere. See the Quebec income tax calculator.
Changes for 2027
The CPP base rate is being cut: from 1 January 2027 the employee rate falls from 5.95% to 5.75%, with the enhancement and CPP2 unchanged. EI rises to 1.64% (1.29% in Quebec) on earnings up to $70,800. The 2027 YMPE had not been announced when we checked.
FAQ
What is the maximum CPP contribution for 2026?
$4,230.45 for employees (5.95% of $71,100), plus up to $416.00 of CPP2. Your employer matches both. In Quebec the QPP maximum is $4,479.30.
What is CPP2?
A second additional CPP contribution of 4% on earnings between $74,600 and $85,000. It builds a bigger CPP pension for people earning above the YMPE. It is deducted from taxable income.
Why did my paycheque go up near the end of the year?
You probably reached the EI maximum ($1,123.07) or the CPP maximum ($4,230.45). Deductions restart in January. On a $100,000 bi-weekly salary EI stops after pay 18 and CPP after pay 20.
I had two jobs and paid too much CPP or EI. Do I get it back?
Yes. Each employer deducts as if it were your only job, so you can overpay. The excess is refunded when you file your tax return; employers do not get their share back.