CPP & EI Calculator

Calculate your CPP and EI payroll deductions for 2026 in seconds. On a $90,000 salary, CPP takes $4,646 (including $416 of CPP2) and EI takes $1,123 — a combined $5,769 before any income tax is even applied.

Annual gross salary ($)

$3,362

CPP contribution

$978

EI premium

$4,340

Total payroll deductions

2026 rates: CPP is 5.95% on earnings between the $3,500 basic exemption and the $74,600 Year's Maximum Pensionable Earnings (YMPE), plus CPP2 at 4% on earnings up to the $85,000 additional limit. EI is 1.63% up to $68,900 of insurable earnings. Quebec uses QPP and QPIP instead, at different rates — not covered here. Employer contributions match CPP roughly 1:1 and aren't shown. Not tax advice.

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Why use CPP & EI Calculator?

CPP and EI are federal payroll deductions that apply before income tax, calculated as flat percentages within capped earnings bands rather than progressive brackets — which makes them simpler than income tax but easy to shortchange by hand once CPP2 enters the picture. Base CPP is 5.95% on earnings between a $3,500 basic exemption and the $74,600 Year's Maximum Pensionable Earnings (YMPE). Since 2024, a second tier — CPP2 — adds 4% on earnings between that $74,600 line and an $85,000 Year's Additional Maximum Pensionable Earnings (YAMPE), phased in to gradually boost future CPP retirement benefits for higher earners. EI runs on its own single band: 1.63% of insurable earnings up to $68,900, capping the maximum annual premium at $1,123.07 regardless of how much more you earn above that. This calculator applies both sets of 2026 limits automatically and shows CPP2 as its own line whenever your salary crosses the YMPE, so you can see exactly which dollars are being taxed at which rate — useful both for checking a payslip and for planning around a raise that pushes you past a threshold.

Key benefits

2026 CPP, CPP2, and EI rates and limits
Correctly caps contributions at the year's maximums
Shows the CPP2 second-tier contribution separately
Runs entirely in your browser

Features

CPP: 5.95% between the $3,500 exemption and $74,600 YMPE
CPP2: 4% between $74,600 and $85,000
EI: 1.63% up to $68,900 insurable earnings
Combined total deduction shown

Popular use cases

Checking a payslip deduction against the official rate
Estimating total payroll deductions before income tax
Understanding what CPP2 adds at your income level
Payroll planning for a small business (employee-side estimate)

How to use CPP & EI Calculator

1
Enter your annual salary
Gross salary in dollars.
2
Read your CPP and EI
Both contributions calculate automatically, including CPP2 if your salary crosses the $74,600 threshold.

Frequently asked questions

What is the maximum CPP contribution for 2026?

$4,646.45 for an employee — $4,230.45 in base CPP (5.95% on earnings up to the $74,600 YMPE, after the $3,500 exemption) plus a maximum $416 of CPP2 (4% on earnings between $74,600 and $85,000). Anyone earning $85,000 or more pays this full amount.

What is CPP2?

A second CPP tier added in 2024 to boost retirement benefits: 4% on the slice of earnings between the $74,600 YMPE and the $85,000 YAMPE. It's separate from and additional to the standard 5.95% base CPP rate, and only applies once your income passes $74,600.

What is the maximum EI premium for 2026?

$1,123.07 — 1.63% of the $68,900 maximum insurable earnings. Earning more than $68,900 doesn't increase your EI premium further.

Does this apply in Quebec?

No. Quebec residents pay QPP (Quebec Pension Plan) and QPIP (parental insurance) instead of CPP and EI, at different rates and limits not covered by this calculator.

Does my employer pay CPP and EI too?

Yes — employers match the employee CPP contribution roughly dollar-for-dollar, and pay EI at 1.4 times the employee rate. This calculator shows only the employee-side deduction that comes off your paycheque.

Last reviewed: August 2026

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