HR & Payroll

2026 CPP Contribution

Estimate 2026 annual employee and matching employer CPP contributions outside Quebec.

A full-year employee CPP and CPP2 estimate using 2026 earnings ceilings. It is not a per-paycheque payroll calculation and excludes Quebec QPP, age exceptions, partial years and multiple-employer adjustments.

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Annual Employment Income ($)

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Annual employee CPP estimate

$3837.75

employer Match: $3837.75
cpp First Tier: $3837.75
cpp Second Tier: $0.00

See the formula

Formula and method

CPP = 5.95% of earnings above $3,500 through $74,600 + 4% of earnings above $74,600 through $85,000.

2026 full-year employee rates outside Quebec. Maximum first-tier contribution is $4,230.45; maximum CPP2 is $416. Employers match both components. Actual payroll timing and personal exceptions are not modelled.

Sources checked October 12, 2026

Canada Pension Plan contribution rules and 2026 ceilings

Worked examples

Income below the exemption

Annual Employment Income ($):: 2000

Annual employee CPP estimate: $0.00

Income above both ceilings

Annual Employment Income ($):: 100000

Annual employee CPP estimate: $4646.45

Assumptions and limits

Full-year employee eligibility outside Quebec
No proration, elections or other employers
Employer matches both CPP components

This tool provides an educational estimate. Rules, rates and personal circumstances can change the answer. Review the assumptions before relying on a result. Report a correction.

Common mistakes to avoid

Using this annual estimate as an exact pay-period deduction.
Using CPP rates for Quebec QPP.
Ignoring age, partial-year or other-employer adjustments.

Frequently asked questions

Does the employer match CPP2?

Yes. In this full-year model the employer matches both first-tier CPP and CPP2.