CPP & EI Calculator (2026, incl. CPP2)
Calculate 2026 CPP, CPP2 and EI contributions for employees, employers and the self-employed, with a full per-pay-period breakdown.
Total social contributions
$9,071
CPP (Canada Pension Plan — employee)$3,362
CPP (employer) (employer)$3,362
EI (Employment Insurance — employee)$978
EI (employer, 1.4x employee rate) (employer)$1,369
Employee-side contributions$4,340
Employer-side contributions$4,731
Income tax (for reference)$8,817
How CPP, CPP2 and EI are actually calculated in 2026
CPP, CPP2 and EI aren't one flat payroll deduction — each has its own rate, its own earnings ceiling, and, for EI, an employer rate that isn't simply matched. This calculator breaks down exactly what's deducted in 2026, whether you're an employee, an employer, or self-employed.
The 2026 rates this calculator uses
- CPP: 5.95% each for employee and employer, on earnings between the $3,500 basic exemption and the $74,600 ceiling (YMPE)
- CPP2: an additional 4% each for employee and employer, on earnings between $74,600 and $85,000 (YAMPE)
- EI: 1.63% for employees up to the $68,900 insurable earnings ceiling, matched at 1.4x by employers (2.282%)
- Self-employed: 11.9% CPP, both portions, up to $74,600, plus 8% CPP2, both portions, between $74,600 and $85,000 — self-employed EI is optional and covers only maternity, parental, sickness and caregiving benefits, never regular job-loss EI
