CPP contributions calculator 2026

Enter your earnings to see how much you put into the Canada Pension Plan in 2026, and how much your employer adds.

It covers the base contribution, the first additional contribution and the second additional contribution (CPP2), and the Quebec Pension Plan if you work in Quebec.

How it's calculated

The first $3,500 of earnings is exempt.
On earnings from $3,500 up to $74,600 you pay 4.95% base plus 1% first additional. In Quebec the QPP base rate is 5.3%.
On earnings from $74,600 up to $85,000 you pay 4% CPP2.
Your employer pays the same amount as you. If you are self-employed you pay both shares.

An example

An employee earning $90,000 outside Quebec pays the 2026 maximum: $3,519.45 base, $711 first additional and $416 CPP2, for $4,646.45. The employer adds another $4,646.45.

Frequently asked questions

What is the maximum CPP contribution in 2026?

For an employee it is $4,230.45 on earnings up to $74,600, plus up to $416 of CPP2. Self-employed people pay twice those amounts.

Which part of CPP can I deduct?

The first and second additional contributions are deducted from your income. The base contributions give you a non-refundable tax credit instead.

When do CPP deductions stop for the year?

Base and first additional contributions stop once your earnings for the year pass $74,600, and CPP2 stops at $85,000. They start again in January.

Key terms

YMPE: Year's maximum pensionable earnings, $74,600 in 2026.
YAMPE: Year's additional maximum pensionable earnings, $85,000 in 2026. CPP2 applies between the YMPE and this amount.
Basic exemption: The first $3,500 of yearly earnings, on which no CPP is charged.