CPP & EI Calculator Canada 2026
Estimate your 2026 CPP, CPP2 and EI contributions in Canada, plus QPP, Quebec EI and QPIP for Quebec employees. See both employee and employer annual amounts for any province or territory of employment.
Quebec uses QPP, Quebec EI and QPIP. All other provinces and territories use CPP, CPP2 and regular EI.
Annual pensionable/insurable employment income for this simplified annual estimator.
Calculation year: 2026 · Province: British Columbia
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This tool estimates annual statutory contributions only (CPP/CPP2/EI outside Quebec; QPP/QPP2/Quebec EI/QPIP in Quebec) for one full-year employment. It does not calculate federal or provincial income tax, the Quebec 16.5% federal abatement, workers' compensation, the Quebec Health Services Fund, vacation pay, benefits, union dues, pension-plan deductions, or exact net (take-home) pay.
Actual payroll deductions may differ because of pay frequency, year-to-date earnings and contributions, multiple employers, pensionable/insurable earnings rules, employee age, CPP/QPP retirement-pension status, elections to stop or resume contributions, exempt employment, and other special payroll circumstances. This estimate assumes the employee is required to make standard CPP/QPP contributions.
What Is CPP and How Does It Work in Canada?
The Canada Pension Plan (CPP) is a mandatory earnings-related public pension plan that provides retirement, disability, and survivor benefits. Both employees and employers contribute a percentage of pensionable earnings up to an annual maximum. For 2026, the CPP rate is 5.95% for employees and 5.95% for employers.
The $3,500 basic exemption (Year's Basic Exemption, or YBE) means the first $3,500 of pensionable earnings each year are not subject to the main CPP contribution. Contributions are calculated on earnings between $3,500 and the Year's Maximum Pensionable Earnings (YMPE).
What Is CPP2 and the Year's Additional Maximum Pensionable Earnings (YAMPE)?
CPP2 is the second additional contribution introduced under CPP enhancement. It applies to earnings above the YMPE. For 2026, CPP2 is 4.00% of earnings between the YMPE ($74,600) and the Year's Additional Maximum Pensionable Earnings (YAMPE) of $85,000. The maximum CPP2 contribution is $416.00 for both employee and employer.
YMPE (Year's Maximum Pensionable Earnings) is the cap on earnings subject to the main CPP rate: $74,600 for 2026. YAMPE (Year's Additional Maximum Pensionable Earnings) is the higher cap on earnings subject to CPP2: $85,000 for 2026.
How Do EI Premiums Work?
Employment Insurance (EI) premiums are calculated on insurable earnings up to an annual maximum. Unlike CPP, EI has no basic exemption, so premiums apply from the first dollar of insurable earnings. For 2026, the maximum insurable earnings are $68,900. Outside Quebec, the employee rate is 1.63% (maximum $1,123.07); in Quebec, the employee rate is 1.30% (maximum $895.70).
Once your insurable earnings reach the annual maximum, your EI premium stops increasing for the year — this is why contributions plateau after the maximum is reached.
Why Does Quebec Use QPP Instead of CPP?
Quebec administers its own Quebec Pension Plan (QPP) instead of the federal CPP. For 2026, the QPP rate is 6.30% (higher than CPP's 5.95%), with the same $3,500 basic exemption and $74,600 YMPE. The maximum QPP contribution is $4,479.30. QPP2 mirrors CPP2 at 4.00% on earnings between $74,600 and $85,000 (maximum $416.00).
Quebec also has a different EI rate (1.30% employee) and operates the Quebec Parental Insurance Plan (QPIP) instead of the EI parental benefits portion.
What Is QPIP?
The Quebec Parental Insurance Plan (QPIP) provides maternity, paternity, parental, and adoption benefits to Quebec workers. For 2026, the employee QPIP rate is 0.430% on insurable earnings up to $103,000 (maximum $442.90), and the employer rate is 0.602% (maximum $620.06). QPIP is separate from EI and applies only in Quebec.
Employee vs. Employer Contributions
For CPP/CPP2 and QPP/QPP2, the employer matches the employee contribution exactly. For EI, the employer pays 1.4 times the employee premium (capped at the official maximum). For QPIP, the employer pays a separate, higher rate (0.602% vs. the employee's 0.430%). These employer amounts are real payroll costs on top of the employee's gross salary, but they are not deducted from the employee's pay.
Why This Annual Estimator May Differ From Your Paycheque
This calculator assumes one full-year employment with no contributions already made elsewhere. Your actual per-paycheque deductions can differ because of pay frequency, year-to-date earnings and contributions, multiple employers in the same year, pensionable/insurable earnings rules, employee age, CPP/QPP retirement-pension status, elections to stop or resume contributions, and exempt employment. This tool estimates annual statutory contributions only — it does not calculate income tax or net pay.
Official Canadian Government Sources
Calculation rules and limits are verified against official Canada Revenue Agency and Revenu Québec documentation. Last verified: September 2026.
Frequently Asked Questions
What is the CPP contribution rate for 2026?
For 2026, the Canada Pension Plan (CPP) contribution rate is 5.95% for employees and 5.95% for employers, applied to contributory earnings between the $3,500 basic exemption and the Year's Maximum Pensionable Earnings (YMPE) of $74,600. Quebec uses the Quebec Pension Plan (QPP) instead, at 6.30%.
What is the maximum CPP contribution for 2026?
The maximum 2026 employee CPP contribution is $4,230.45, reached when annual pensionable earnings reach the YMPE of $74,600. The employer contributes the same amount. This is separate from CPP2, which adds up to $416.00 more on earnings between $74,600 and $85,000.
What is CPP2?
CPP2 is the second additional CPP contribution introduced under CPP enhancement. For 2026, CPP2 is 4.00% of earnings between the YMPE ($74,600) and the Year's Additional Maximum Pensionable Earnings (YAMPE) of $85,000. The maximum CPP2 contribution is $416.00 for both employee and employer.
What are the 2026 YMPE and YAMPE?
The 2026 Year's Maximum Pensionable Earnings (YMPE) is $74,600, which caps the main CPP/QPP contributory earnings (after the $3,500 basic exemption). The Year's Additional Maximum Pensionable Earnings (YAMPE) is $85,000, which caps the earnings subject to CPP2/QPP2.
What is the EI rate for 2026?
Outside Quebec, the 2026 employee Employment Insurance (EI) rate is 1.63% on insurable earnings up to $68,900. In Quebec, the employee EI rate is 1.30% on the same $68,900 maximum. EI has no basic exemption, so it applies from the first dollar of insurable earnings.
What is the maximum EI premium for 2026?
The maximum 2026 employee EI premium is $1,123.07 outside Quebec and $895.70 in Quebec, both reached at $68,900 of insurable earnings. The employer EI premium is 1.4 times the employee premium, capped at $1,572.30 outside Quebec and $1,253.98 in Quebec.
Does my employer contribute to CPP and EI too?
Yes. For 2026, the employer matches the employee CPP and CPP2 amounts exactly. For EI, the employer pays 1.4 times the employee premium (capped at the official maximum). In Quebec, the employer matches QPP and QPP2, pays 1.4× the Quebec EI premium, and pays a separate QPIP employer rate of 0.602%.
Why is Quebec different?
Quebec administers its own pension plan (QPP) instead of the CPP, its own parental insurance plan (QPIP) instead of the federal EI parental portion, and a different EI premium rate. QPP uses a 6.30% rate (higher than CPP's 5.95%), and Quebec EI uses a 1.30% employee rate (lower than the 1.63% used elsewhere).
What is the QPP rate for 2026?
The 2026 Quebec Pension Plan (QPP) contribution rate is 6.30% for employees and 6.30% for employers, applied to contributory earnings between the $3,500 basic exemption and the $74,600 YMPE. The maximum QPP contribution is $4,479.30. QPP2 adds up to $416.00 on earnings between $74,600 and $85,000.
What is QPIP?
The Quebec Parental Insurance Plan (QPIP) is Quebec's parental insurance program, replacing the EI parental benefits portion for Quebec workers. For 2026, the employee QPIP rate is 0.430% on insurable earnings up to $103,000 (maximum $442.90), and the employer rate is 0.602% (maximum $620.06).
Why might my actual payroll deductions differ?
This is an annual estimator for one full-year employment. Actual per-paycheque deductions can differ because of pay frequency, year-to-date earnings and contributions, multiple employers, pensionable/insurable earnings rules, employee age, CPP/QPP retirement-pension status, elections to stop or resume contributions, and exempt employment.
Does this calculator include income tax?
No. This calculator estimates CPP/CPP2/EI (and QPP/QPP2/Quebec EI/QPIP) statutory contributions only. It does not calculate federal or provincial income tax, the Quebec 16.5% federal abatement, or net (take-home) pay. Use the Payroll Calculator for BC take-home pay estimates.
Does this calculator work for self-employed people?
No. This calculator is for employees and their employers only. It does not estimate self-employed CPP, voluntary self-employed EI, self-employed QPP, or self-employed QPIP. A dedicated self-employed calculator may be built separately.