abstractigakisCanada · payroll year 2026
CPP, CPP2, and EI rates for 2026
These are the published dollar limits and rates. Your payroll software or the CRA tables win on a live paycheque. This is not tax advice.
Open the CPP / EI calculator · GST / HST · Invoice
| CPP (outside Quebec) | 2026 |
|---|---|
| YMPE | $74,600 |
| Basic exemption | $3,500 |
| Employee / employer rate | 5.95% |
| Max each (employee or employer) | $4,230.45 |
| Self-employed max | $8,460.90 |
| CPP2 (second additional) | 2026 |
|---|---|
| YAMPE | $85,000 |
| Band (YMPE to YAMPE) | $10,400 |
| Employee / employer rate | 4% |
| Max each | $416.00 |
| Combined employee max (CPP + CPP2) | $4,646.45 |
| EI | Outside Quebec | Quebec |
|---|---|---|
| Max insurable earnings | $68,900 | $68,900 |
| Employee rate | 1.63% | 1.30% |
| Employer rate (1.4×) | 2.28% | 1.82% |
| Max employee premium | $1,123.07 | $895.70 |
| Max employer premium | $1,572.30 | $1,253.98 |
What people mix up
- Quebec payroll uses QPP, not CPP. The 2026 QPP employee rate to YMPE is 6.30% (max $4,479.30) plus 4% on the YAMPE band (max $416). Confirm on Revenu Québec.
- CPP2 only applies after the employee has hit YMPE with that employer. It is not a second 5.95% on the whole salary.
- Quebec EI is lower because QPIP covers parental benefits. QPIP premiums are a separate deduction.
Sources: CRA CPP rates · CRA CPP2 · CRA EI rates · Revenu Québec QPP.