The calculation uses the centrally maintained values for the 2026 contribution year.
Program
Rate
Maximum
Earnings range
How to use the calculator
Enter expected pensionable and insurable employment earnings for the full year. CPP and EI amounts already withheld are subtracted from the annual estimate so the result shows what may remain.
CPP, CPP2, and EI shown separately
CPP applies above the basic exemption up to the YMPE. CPP2 covers the additional band between the YMPE and YAMPE. EI has its own earnings ceiling, so it is calculated independently.
The basic exemption
The annual CPP basic exemption reduces pensionable earnings. It is not prorated in this annual estimate. With multiple employers, withholding during the year may be distributed differently.
Self-employed contributors
Self-employed contributors generally pay both employee and employer portions of CPP and CPP2. Regular employee EI premiums are not calculated; voluntary access to EI special benefits is outside this model.
Quebec is different
Employment in Quebec uses QPP and different EI rates, and QPIP may also apply. This calculator uses the CPP and EI rules outside Quebec and should not be used for Quebec payroll.
Limits of the estimate
This is an annual estimate. Exemptions, age rules, elections, multiple jobs, pay-period rounding, and tax-return adjustments can change the amount actually withheld or refunded.
Frequently Asked Questions
What is the 2026 CPP contribution rate?
The employee rate is 5.95% on pensionable earnings between the basic exemption and YMPE, capped at the annual maximum.
What is CPP2?
CPP2 is an additional contribution on pensionable earnings between the YMPE and YAMPE, with its own rate and annual maximum.
How does the CPP basic exemption work?
The annual basic exemption is deducted from pensionable earnings before the base CPP contribution is calculated.
Do self-employed people pay both CPP portions?
Self-employed contributors generally pay the employee and employer portions of CPP and CPP2. The calculator therefore doubles both CPP components.
Do self-employed people pay EI?
The calculator applies no regular employee EI premium to self-employment. Voluntary EI special-benefit coverage is outside its scope.
Does this calculator apply in Quebec?
No. Quebec uses QPP, different EI rates, and potentially QPIP. Those rules are not modelled here.
