Canadian Payroll Contribution Rates, 2026
Every statutory payroll deduction a Canadian employee pays: the Canada and Quebec Pension Plans including the second earnings ceiling, Employment Insurance at both the national and Quebec rates, and Quebec's parental insurance plan — each with its earnings floor, ceiling, maximum contribution and tax treatment.
9 rows, all verified 2026-09-12 · CC BY 4.0, attribute to worklets.ai
| Contribution | Applies to | Rate | Floor | Ceiling | Max/yr | Treatment | Verified |
|---|---|---|---|---|---|---|---|
| CPP base | Canada outside Quebec | 4.95% | $3,500 | $74,600 | $3,519.45 | Credit | 2026-09-12 |
| CPP enhanced | Canada outside Quebec | 1% | $3,500 | $74,600 | $711 | Deduction | 2026-09-12 |
| CPP2 | Canada outside Quebec | 4% | $74,600 | $85,000 | $416 | Deduction | 2026-09-12 |
| QPP base | Quebec | 5.3% | $3,500 | $74,600 | $3,768.3 | Credit | 2026-09-12 |
| QPP enhanced | Quebec | 1% | $3,500 | $74,600 | $711 | Deduction | 2026-09-12 |
| QPP2 | Quebec | 4% | $74,600 | $85,000 | $416 | Deduction | 2026-09-12 |
| EI | Canada outside Quebec | 1.63% | $0 | $68,900 | $1,123.07 | Credit | 2026-09-12 |
| EI (Quebec) | Quebec | 1.3% | $0 | $68,900 | $895.7 | Credit | 2026-09-12 |
| QPIP | Quebec | 0.43% | $0 | $103,000 | $442.9 | Credit | 2026-09-12 |
Where these figures come from
Rates and ceilings come from the CRA's T4127 Payroll Deductions Formulas and, for Quebec, Revenu Québec and the Conseil de gestion de l'assurance parentale. Each row is dated and carries the URL it was read from.
Using this data
Released under CC BY 4.0 — reuse it commercially or otherwise, with attribution to worklets.ai. The table above is generated from the same module the calculators run on and rebuilt on every deploy, so the download and the calculator cannot disagree. Mirrored on Hugging Face and Kaggle.
FAQ
Why is each pension plan split into a base and an enhanced portion?
Because the two are taxed differently, and most published copies of these rates collapse them into one line. The base portion is a non-refundable tax credit; the enhanced portion is deducted from taxable income. Treating the whole contribution as one or the other misstates tax for every Canadian employee, which is the main reason this table exists as its own dataset rather than a column elsewhere.
What is CPP2?
A second contribution on earnings between the first and second ceilings, phased in from 2024. It sits above the regular CPP ceiling and applies at its own rate, so a higher earner pays CPP up to the first ceiling and CPP2 on the band above it.
Why does Quebec have different numbers?
Quebec runs its own pension plan (QPP) in place of CPP and its own parental insurance plan (QPIP), and its Employment Insurance rate is lower because QPIP covers the parental benefits EI provides elsewhere. All four appear here as separate rows rather than as Quebec adjustments to a national figure.