| 2026 | 2025 | 2024* | |
|---|---|---|---|
| Maximum Annual Pensionable Earnings (YMPE) | $74,600 | $71,300 | $68,500 |
| Basic Exemption | $3,500 | $3,500 | $3,500 |
| Maximum Contributory Earnings | $71,100 | $67,800 | $65,000 |
| Rate: Employee | 5.95% | 5.95% | 5.95% |
| Rate: Employer | 5.95% | 5.95% | 5.95% |
| Maximum Annual Employee Contribution | $4,230.45 | $4,034.10 | $3,867.50 |
| Maximum Annual Self-Employed Contribution | $8,460.90 | $8,068.20 | $7,735.00 |
| Maximum Additional Pensionable Earnings (YAMPE) | $85,000.00 | $81,200.00 | $73,200.00 |
| CPP2 Contribution Rate: Employee | 4.00% | 4.00% | 4.00% |
| CPP2 Contribution Rate: Employer | 4.00% | 4.00% | 4.00% |
| Maximum Annual Employee CPP2 Contribution | $416.00 | $396.00 | $188.00 |
| Maximum Annual Employer CPP2 Contribution | $416.00 | $396.00 | $188.00 |
| Maximum Annual Self-Employed CPP2 Contribution Rate | 8.00% | 8.00% | 8.00% |
| Maximum Annual Self-Employed CPP2 Contribution | $832.00 | $792.00 | $376.00 |
(Note: All posted rates are subject to change by Canada Revenue Agency or other government departments that are responsible for them.)
* Starting in 2024, a higher, second earnings ceiling of $73,200 will be implemented and used to determine second additional CPP contributions (CPP2). As a result for 2026, pensionable earnings between $74,600 and $85,000 are subject to CPP2 contributions. Contributors are not required or permitted to make contributions on pensionable earnings above $85,000.
YMPE = Yearly Maximum Pensionable Earnings (original or regular CPP contribution)
YAMPE = Yearly Additional Maximum Pensionable Earnings (the second CPP contribution, CPP2)