CPP Contribution Rates & Maximums 2026
In 2026, employees contribute 5.95% of pensionable earnings between $$3,500 and $74,600, for a maximum contribution of $4,230.45. CPP2 adds 4% on earnings from $74,600 to $85,000 (max $416.00).
Base CPP Contributions
| Year's Maximum Pensionable Earnings (YMPE) | $74,600 |
| Basic Exemption | $3,500 |
| Maximum Contributory Earnings | $71,100 |
| Employee Rate | 5.95% |
| Employer Rate | 5.95% |
| Self-Employed Rate | 11.90% |
| Max Employee Contribution | $4,230.45 |
CPP2 (Second Additional Contribution)
CPP2 was introduced January 1, 2024, and applies to earnings above the YMPE. It provides additional pension benefits on higher earnings.
| Year's Additional Maximum (YAMPE) | $85,000 |
| CPP2 Earnings Range | $74,600 – $85,000 |
| Employee Rate | 4.0% |
| Max CPP2 Employee Contribution | $416.00 |
Total Maximum Contributions 2026
Employee
$4,646.45
Base $4,230.45 + CPP2 $416.00
Employer
$4,646.45
Matches employee contribution
Self-Employed
$9,292.90
Both employee + employer portions
What This Means At Your Income
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How much is CPP in 2026?
In 2026, employees contribute 5.95% of pensionable earnings between $3,500 and $74,600, for a maximum base CPP contribution of $4,230.45. CPP2 adds 4% on earnings between $74,600 and $85,000 (max $416). Total maximum employee contribution is $4,646.45.
What is CPP2 and how does it work?
CPP2 (second additional CPP contribution) was introduced January 1, 2024. It applies to earnings between the YMPE ($74,600) and YAMPE ($85,000). The employee rate is 4%, with a maximum contribution of $416 in 2026. Self-employed pay both the employee and employer portions (8%).
What is the YMPE for 2026?
The Year's Maximum Pensionable Earnings (YMPE) for 2026 is $74,600. This is the upper limit for base CPP contributions. Earnings above this amount (up to YAMPE of $85,000) are subject to CPP2.
Source: CRA — CPP contribution rates. Last updated January 2026.