Canada · 2026
CPP, QPP and EI premiums, 2026
Outside Quebec an employee pays CPP at 5.949999999999999% of earnings between $3,500 and $74,600 (maximum $4,230.45), a second contribution of 4% on earnings up to $85,000 (maximum $416.00), and EI at 1.63% of earnings up to $68,900 (maximum $1,123.07). Quebec pays QPP at 6.3%, EI at 1.3% and QPIP at 0.43%.
What they cost at 10 salaries
| Salary | CPP | CPP2 | EI | Total outside Quebec | QPP | QPIP | Total in Quebec |
|---|---|---|---|---|---|---|---|
| $30,000 | $1,576.75 | None | $489.00 | $2,065.75 | $1,669.50 | $129.00 | $2,188.50 |
| $45,000 | $2,469.25 | None | $733.50 | $3,202.75 | $2,614.50 | $193.50 | $3,393.00 |
| $60,000 | $3,361.75 | None | $978.00 | $4,339.75 | $3,559.50 | $258.00 | $4,597.50 |
| $68,900 | $3,891.30 | None | $1,123.07 | $5,014.37 | $4,120.20 | $296.27 | $5,312.17 |
| $74,600 | $4,230.45 | None | $1,123.07 | $5,353.52 | $4,479.30 | $320.78 | $5,695.78 |
| $85,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $4,895.30 | $365.50 | $6,156.50 |
| $100,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $4,895.30 | $430.00 | $6,221.00 |
| $150,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $4,895.30 | $442.90 | $6,233.90 |
| $200,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $4,895.30 | $442.90 | $6,233.90 |
| $250,000 | $4,230.45 | $416.00 | $1,123.07 | $5,769.52 | $4,895.30 | $442.90 | $6,233.90 |
Quebec's total includes its reduced EI ($895.70 at the maximum). Compare provinces on the provinces page, or see how an RRSP affects take-home on the RRSP page.
Questions
What is the CPP rate for 2026?
5.949999999999999% on earnings between $3,500 and $74,600, of which 4.95% is the base contribution and 1% the first additional contribution. The maximum is $4,230.45, and the base part of it, $3,519.45, is a tax credit.
What is CPP2?
A second additional contribution of 4% on earnings between $74,600 and $85,000, a maximum of $416.00. It applies to earnings above the usual CPP ceiling, so it is why take-home pay still falls a little between $74,600 and $85,000.
How are CPP and EI treated for tax?
The base CPP contribution and the EI premium give a federal and provincial tax credit at the lowest rate. The enhanced CPP part (first and second additional) is deducted from income instead. Both are worked this way in the CRA's formulas, and in the calculator.
What changes in 2027?
The CRA's July 2026 formulas note the government's announced intention to cut the base CPP rate from 9.90% to 9.50% from 1 January 2027, taking the employee base rate from 4.95% to 4.75%. The first and second additional rates are not affected. This site shows 2026 only.
What does Quebec pay instead of CPP?
The Quebec Pension Plan at 6.3% (base 5.3%, first additional 1%, plus the same 4% second contribution), EI at the reduced Quebec rate of 1.3%, and the Quebec parental insurance plan at 0.43% of earnings up to $103,000.
More Canadian guides
Estimates for the 2026 tax year using rates read from the CRA (and Revenu Québec for Quebec) on 2026-10-03. Assumes a resident of one province or territory for the whole year. Not payroll, tax or financial advice.