Paycheques · Guide
CPP and EI maximums 2026: rates, limits, CPP2 and QPP
In 2026, the maximum employee CPP contribution is $4,230.45 (5.95% of earnings between $3,500 and $74,600), plus up to $416 in CPP2 (4% of earnings between $74,600 and $85,000). The maximum employee EI premium is $1,123.07 (1.63% of insurable earnings up to $68,900). In total, an employee outside Quebec pays at most $5,769.52.
What is the maximum CPP and EI contribution for 2026?
Employees and employers each pay the same CPP amount. Employers pay EI at 1.4 times the employee rate. Self-employed people pay both halves of CPP and do not pay EI unless they opt in.
| Contribution | Employee rate | Earnings range | Employee max | Employer max |
|---|---|---|---|---|
| CPP | 5.95% | $3,500 to $74,600 | $4,230.45 | $4,230.45 |
| CPP2 | 4% | $74,600 to $85,000 | $416.00 | $416.00 |
| EI | 1.63% | Up to $68,900 | $1,123.07 | $1,572.30 |
| Total | $5,769.52 | $6,218.75 |
2026 CPP and CPP2 rates
The year’s maximum pensionable earnings (YMPE) is $74,600 and the basic exemption is $3,500, so contributory earnings are capped at $71,100. CPP is 5.95% of that amount. CPP2, the second additional contribution, is 4% on earnings between the YMPE and the year’s additional maximum pensionable earnings (YAMPE) of $85,000.
2026 EI premium rates and maximum insurable earnings
Maximum annual insurable earnings for 2026 are $68,900 everywhere in Canada. The employee premium rate is 1.63% outside Quebec and 1.30% in Quebec, where the Quebec Parental Insurance Plan replaces part of EI.
QPP and EI rates in Quebec for 2026
Quebec workers contribute to the Quebec Pension Plan instead of CPP. The QPP rate is 6.3% (5.3% base plus 1% first additional) on the same $3,500 to $74,600 range, plus 4% between $74,600 and $85,000.
| Contribution | Employee rate | Earnings range | Employee max | Employer max |
|---|---|---|---|---|
| QPP | 6.3% | $3,500 to $74,600 | $4,479.30 | $4,479.30 |
| QPP second additional | 4% | $74,600 to $85,000 | $416.00 | $416.00 |
| EI (Quebec rate) | 1.30% | Up to $68,900 | $895.70 | $1,253.98 |
When are CPP and EI paid off in 2026?
Deductions stop once you reach the annual maximum. With the same pay every period, EI is maxed when your earnings for the year reach $68,900, CPP at about $74,600 and CPP2 at $85,000. Bonuses, a new job or an uneven schedule change the timing.
| Annual salary | EI maxed | CPP maxed | CPP2 maxed |
|---|---|---|---|
| $80,000 | November | December | Not reached ($216 paid) |
| $100,000 | September | September | November |
| $150,000 | June | June | July |
| $200,000 | May | May | June |
Why a deduction can stop—or restart
Each employer deducts CPP and EI up to the maximum on what it pays you. If you change jobs, the new employer starts again, so you may overpay. Overpaid employee CPP and EI are refunded or credited when you file your return.
Frequently asked questions
What is the max CPP and EI contribution for 2026?
Outside Quebec, an employee pays at most $4,230.45 in CPP, $416 in CPP2 and $1,123.07 in EI, for a total of $5,769.52.
What are the 2026 EI premium rates and maximums?
Employees pay 1.63% (1.30% in Quebec) on insurable earnings up to $68,900, for a maximum of $1,123.07 ($895.70 in Quebec). Employers pay 1.4 times that: $1,572.30 ($1,253.98 in Quebec).
What are the maximum insurable earnings for EI in 2026?
$68,900, the same in every province, including Quebec.
What are the QPP rates and maximum for 2026?
Employees pay 6.3% on earnings between $3,500 and $74,600, up to $4,479.30, plus 4% between $74,600 and $85,000, up to $416.
When are CPP and EI paid off in 2026?
It depends on salary. With equal pay all year, someone earning $100,000 reaches the EI and CPP maximums in September and the CPP2 maximum in November.
Does CPP2 come off every paycheque?
No. CPP2 only starts once your earnings for the year pass $74,600, and stops at $85,000.