Reference · Payroll
CPP, CPP2 and EI limits by year.
Maximum earnings, rates and maximum contributions for the Canada Pension Plan and Employment Insurance, with the CRA table for each.
CPP contribution rates, maximums and exemptions
The employee and employer each pay the rate shown; a self-employed person pays both halves. The first CPP maximum is on earnings up to the year’s maximum pensionable earnings (YMPE).
| Year | Maximum pensionable earnings (YMPE) | Basic exemption | Maximum contributory earnings | Employee and employer rate | Maximum each (employee, employer) | Maximum self-employed |
|---|---|---|---|---|---|---|
| 2026 | $74,600 | $3,500 | $71,100 | 5.95% | $4,230.45 | $8,460.90 |
| 2025 | $71,300 | $3,500 | $67,800 | 5.95% | $4,034.10 | $8,068.20 |
| 2024 | $68,500 | $3,500 | $65,000 | 5.95% | $3,867.50 | $7,735.00 |
| 2023 | $66,600 | $3,500 | $63,100 | 5.95% | $3,754.45 | $7,508.90 |
| 2022 | $64,900 | $3,500 | $61,400 | 5.70% | $3,499.80 | $6,999.60 |
| 2021 | $61,600 | $3,500 | $58,100 | 5.45% | $3,166.45 | $6,332.90 |
| 2020 | $58,700 | $3,500 | $55,200 | 5.25% | $2,898.00 | $5,796.00 |
| 2019 | $57,400 | $3,500 | $53,900 | 5.10% | $2,748.90 | $5,497.80 |
Second additional CPP contribution (CPP2)
Since 2024, earnings between the YMPE and the year’s additional maximum pensionable earnings (YAMPE) carry a second contribution.
| Year | YAMPE | Rate | Maximum each (employee, employer) | Maximum self-employed |
|---|---|---|---|---|
| 2026 | $85,000 | 4% | $416 | $832 |
| 2025 | $81,200 | 4% | $396 | $792 |
| 2024 | $73,200 | 4% | $188 | $376 |
Employment Insurance premiums
The employer pays 1.4 times the employee premium. Quebec has its own, lower EI rate because Quebec runs its own parental insurance plan. The 2027 row is the figure already published by CRA.
| Year | Maximum insurable earnings | Rate outside Quebec | Maximum employee premium | Maximum employer premium | Rate in Quebec | Maximum employee premium in Quebec |
|---|---|---|---|---|---|---|
| 2027 | $70,800 | 1.64% | $1,161.12 | $1,625.57 | 1.29% | $913.32 |
| 2026 | $68,900 | 1.63% | $1,123.07 | $1,572.30 | 1.30% | $895.70 |
| 2025 | $65,700 | 1.64% | $1,077.48 | $1,508.47 | 1.31% | $860.67 |
| 2024 | $63,200 | 1.66% | $1,049.12 | $1,468.77 | 1.32% | $834.24 |
| 2023 | $61,500 | 1.63% | $1,002.45 | $1,403.43 | 1.27% | $781.05 |
| 2022 | $60,300 | 1.58% | $952.74 | $1,333.84 | 1.20% | $723.60 |
| 2021 | $56,300 | 1.58% | $889.54 | $1,245.36 | 1.18% | $664.34 |
| 2020 | $54,200 | 1.58% | $856.36 | $1,198.90 | 1.20% | $650.40 |
| 2019 | $53,100 | 1.62% | $860.22 | $1,204.31 | 1.25% | $663.75 |
Quebec workers contribute to the Quebec Pension Plan rather than the CPP. QPP rates are set by Retraite Québec and are not in this table.
Sources
- CRA: CPP contribution rates, maximums and exemptions
- CRA: Second additional CPP contribution (CPP2) rates and maximums
- CRA: EI premium rates and maximums
Every figure above is copied from the primary source linked here. Check the source before relying on a number for a filing, a payroll run or a legal decision; governments revise these tables.
Cite this page
You are welcome to quote or link this table. A suggested citation: