CPP contribution rates and amounts

The Year’s Maximum Pensionable Earnings (YMPE) for 2026 will be $74,600.00, up from $71,300.00 in 2025. The basic exemption amount for 2026 will remain at $3,500.00.

Employee and employer Canada Pension Plan (CPP) contribution rates for 2026 remain at 5.95%, and the maximum contribution will be $4,230.45 each, up from $4,034.10 in 2025. The self-employed CPP contribution rate remains at 11.90%, and the maximum contribution will be $8,460.90, up from $8,068.20 in 2025.

CPP2 contribution rates and amounts

The Year’s Additional Maximum Pensionable Earnings (YAMPE) for 2026 will be $85,000.00, up from $81,200.00 in 2025. Pensionable earnings between $74,600.00 and $85,000.00 are subject to second additional CPP contributions (CPP2).

Employee and employer CPP2 contribution rates for 2026 will remain at 4.00%, and the maximum contribution will be $416.00 each, up from $396.00 in 2025. The self-employed CPP2 contribution rate will remain at 8.00%, and the maximum contribution will be $832.00, up from $792.00 in 2025.

For more information, please visit the following page on Canada.ca

Calculate payroll deductions and contributions

Contacts
Media Relations
Canada Revenue Agency
613-948-8366
cra-arc.media@cra-arc.gc.ca