CPP and EI Maximums 2026: Earnings Ceilings, Rates and Maximum Contributions
Reviewed 4 November 2026
The CRA prints a 2026 year's maximum pensionable earnings (YMPE) of $74,600, a second earnings ceiling (YAMPE) of $85,000, and EI maximum insurable earnings of $68,900. When we checked on November 4, 2026, the CRA had also printed a 2027 YMPE of $76,700, a 2027 YAMPE of $87,400 and a 2027 EI row.
CPP 2026: earnings, rate and maximum contributions
| Item | 2026 |
|---|---|
| Maximum annual pensionable earnings (YMPE) | $74,600 |
| Basic exemption amount | $3,500 |
| Maximum contributory earnings | $71,100 |
| Employee and employer contribution rate | 5.95% |
| Maximum annual employee and employer (each) contribution | $4,230.45 |
| Maximum annual self-employed contribution | $8,460.90 |
“If the worker is self-employed, they need to pay both the employer and employee contribution up to the self-employed maximum as part of their personal income tax return.”
CPP2 2026: the second earnings ceiling
“Beginning January 1, 2024, you must deduct the second additional CPP contributions (CPP2) on earnings above the annual maximum pensionable earnings using the following rates and maximums.”
| Item | 2026 |
|---|---|
| Additional maximum annual pensionable earnings (YAMPE) | $85,000 |
| Employee and employer contribution rate | 4% |
| Maximum annual employee and employer (each) contribution | $416 |
| Maximum annual self-employed contribution | $832 |
EI premiums: maximum insurable earnings and maximum premium
| Year and region | Maximum annual insurable earnings | Rate | Maximum annual employee premium | Maximum annual employer premium |
|---|---|---|---|---|
| 2026, outside Quebec | $68,900 | 1.63% | $1,123.07 | $1,572.30 |
| 2026, Quebec | $68,900 | 1.30% | $895.70 | $1,253.98 |
| 2027, outside Quebec | $70,800 | 1.64% | $1,161.12 | $1,625.57 |
| 2027, Quebec | $70,800 | 1.29% | $913.32 | $1,278.65 |
The CRA's EI page carries a 2027 row. canada.ca still shows 'Date modified 2025-09-16' on the page that carries the 2027 row, which we read on November 4, 2026.
2027 figures the CRA has published
| Item | 2026 | 2027 |
|---|---|---|
| Year’s maximum pensionable earnings (YMPE) | $74,600 | $76,700 |
| Year’s additional maximum pensionable earnings (YAMPE) | $85,000 | $87,400 |
When we checked on November 4, 2026, the CRA's CPP contribution rates page had no 2027 row and its CPP2 page had no 2027 row, so the 2027 basic exemption, contribution rate and maximum contributions are not shown. They are filled in when the CRA prints them.
CPP pension payment dates are on CPP payment dates 2026, and all Canada pages are indexed on the Canada hub.
The same table's RRSP and TFSA limits are on TFSA contribution limit and RRSP limits.
Frequently asked questions
What is the CPP maximum pensionable earnings (YMPE) for 2026?
The CRA's CPP contribution rates page on canada.ca (page dated 2026-10-30) prints maximum annual pensionable earnings of $74,600 for 2026, with a basic exemption amount of $3,500 and maximum contributory earnings of $71,100.
What are the maximum CPP contributions for 2026?
The CRA's CPP contribution rates page prints an employee and employer contribution rate of 5.95% for 2026, a maximum annual employee and employer (each) contribution of $4,230.45, and a maximum annual self-employed contribution of $8,460.90. The CRA's CPP2 page prints $416 (employee and employer, each) and $832 (self-employed) for 2026.
What is the CPP2 earnings ceiling (YAMPE) for 2026?
The CRA's CPP2 rates and maximums page on canada.ca (page dated 2026-10-30) prints additional maximum annual pensionable earnings of $85,000 for 2026 and a contribution rate of 4%. The CRA's limits table prints the same $85,000 as the 2026 YAMPE.
What is the EI maximum insurable earnings and premium for 2026?
The CRA's EI premium rates and maximums page on canada.ca prints, for 2026 outside Quebec, maximum annual insurable earnings of $68,900, a rate of 1.63%, a maximum annual employee premium of $1,123.07 and a maximum annual employer premium of $1,572.30. For Quebec the CRA's EI page prints a rate of 1.30% and maximum premiums of $895.70 (employee) and $1,253.98 (employer).
Has the CRA published 2027 CPP and EI figures?
When we checked on November 4, 2026, the CRA's limits table (page dated 2026-10-28) printed a 2027 YMPE of $76,700 and a 2027 YAMPE of $87,400, and the CRA's EI premium page printed a 2027 row: maximum insurable earnings $70,800, a rate of 1.64% and maximum premiums of $1,161.12 (employee) and $1,625.57 (employer). The CRA's CPP contribution rates page and CPP2 page had no 2027 row on that date.
How do self-employed people pay CPP contributions?
The CRA's CPP contribution rates page says: "If the worker is self-employed, they need to pay both the employer and employee contribution up to the self-employed maximum as part of their personal income tax return." For 2026 it prints a maximum annual self-employed contribution of $8,460.90.
More Canada pages
Sources
All figures and dates come from canada.ca pages, fetched on 4 November 2026:
- CRA: CPP contribution rates, maximums and exemptions (page dated 2026-10-30)
- CRA: Second additional CPP contribution (CPP2) rates and maximums (page dated 2026-10-30)
- CRA: EI premium rates and maximums (page dated 2025-09-16)
- CRA: MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (page dated 2026-10-28)
FedRateCalc is not affiliated with the Government of Canada, the Canada Revenue Agency or Service Canada. The canada.ca pages are the official reference. This page gives no financial or tax advice.