Paycheques · Guide
CPP and EI deductions in 2026: rates and limits explained
Pension contributions and insurance premiums have their own rates and annual limits.
The 2026 limits outside Quebec
Employee CPP contributions are 5.95% on pensionable earnings between $3,500 and $74,600. A further 4% applies between $74,600 and $85,000. Employee EI premiums are 1.63% on insurable earnings up to $68,900.
Why a deduction can stop
Deductions can stop after an annual maximum is reached. Quebec uses QPP and different insurance arrangements; these figures are not a Quebec calculation.