{
 "title": "Canadian payroll contribution rates and ceilings, 2026",
 "description": "CPP, QPP, EI and QPIP, with the pension plans split into their base and enhanced portions because the two have different tax treatment: the base portion buys a credit, the enhanced portion and the second additional contribution are deducted from taxable income.",
 "license": "CC BY 4.0 — attribute to worklets.ai",
 "generated": "2026-10-08",
 "rows": [
  {
   "contribution": "cpp_base",
   "label": "CPP base",
   "tax_year": 2026,
   "applies_to": "Canada outside Quebec",
   "rate": 0.0495,
   "earnings_floor": 3500,
   "earnings_ceiling": 74600,
   "max_contribution": 3519.45,
   "tax_treatment": "credit",
   "notes": "The original CPP. Buys a non-refundable credit at the lowest tax rate rather than reducing taxable income.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "cpp_enhanced",
   "label": "CPP enhanced",
   "tax_year": 2026,
   "applies_to": "Canada outside Quebec",
   "rate": 0.01,
   "earnings_floor": 3500,
   "earnings_ceiling": 74600,
   "max_contribution": 711,
   "tax_treatment": "deduction",
   "notes": "The enhancement phased in from 2019. Deducted from taxable income, unlike the base portion — the distinction most published copies of this rate drop.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "cpp2",
   "label": "CPP2",
   "tax_year": 2026,
   "applies_to": "Canada outside Quebec",
   "rate": 0.04,
   "earnings_floor": 74600,
   "earnings_ceiling": 85000,
   "max_contribution": 416,
   "tax_treatment": "deduction",
   "notes": "The second additional contribution, on earnings between the two ceilings. No basic exemption applies.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "qpp_base",
   "label": "QPP base",
   "tax_year": 2026,
   "applies_to": "Quebec",
   "rate": 0.053,
   "earnings_floor": 3500,
   "earnings_ceiling": 74600,
   "max_contribution": 3768.3,
   "tax_treatment": "credit",
   "notes": "The original QPP. Buys a non-refundable credit at the lowest tax rate rather than reducing taxable income.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032qc-jan/t4032qc-january-general-information.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "qpp_enhanced",
   "label": "QPP enhanced",
   "tax_year": 2026,
   "applies_to": "Quebec",
   "rate": 0.01,
   "earnings_floor": 3500,
   "earnings_ceiling": 74600,
   "max_contribution": 711,
   "tax_treatment": "deduction",
   "notes": "The enhancement phased in from 2019. Deducted from taxable income, unlike the base portion — the distinction most published copies of this rate drop.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032qc-jan/t4032qc-january-general-information.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "qpp2",
   "label": "QPP2",
   "tax_year": 2026,
   "applies_to": "Quebec",
   "rate": 0.04,
   "earnings_floor": 74600,
   "earnings_ceiling": 85000,
   "max_contribution": 416,
   "tax_treatment": "deduction",
   "notes": "The second additional contribution, on earnings between the two ceilings. No basic exemption applies.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032qc-jan/t4032qc-january-general-information.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "ei",
   "label": "EI",
   "tax_year": 2026,
   "applies_to": "Canada outside Quebec",
   "rate": 0.0163,
   "earnings_floor": 0,
   "earnings_ceiling": 68900,
   "max_contribution": 1123.07,
   "tax_treatment": "credit",
   "notes": "Employment Insurance. The employer pays 1.4 times the employee rate.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "ei_quebec",
   "label": "EI (Quebec)",
   "tax_year": 2026,
   "applies_to": "Quebec",
   "rate": 0.013,
   "earnings_floor": 0,
   "earnings_ceiling": 68900,
   "max_contribution": 895.7,
   "tax_treatment": "credit",
   "notes": "Lower than the rest of Canada because Quebec runs its own parental benefits through QPIP.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html",
   "verified_at": "2026-09-12"
  },
  {
   "contribution": "qpip",
   "label": "QPIP",
   "tax_year": 2026,
   "applies_to": "Quebec",
   "rate": 0.0043,
   "earnings_floor": 0,
   "earnings_ceiling": 103000,
   "max_contribution": 442.9,
   "tax_treatment": "credit",
   "notes": "Québec Parental Insurance Plan. Remitted to Revenu Québec, not the CRA.",
   "source_url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4032-payroll-deductions-tables/t4032qc-jan/t4032qc-january-general-information.html",
   "verified_at": "2026-09-12"
  }
 ]
}