CPP and EI for 2027: What’s Known, and What Isn’t Yet
Quick answer: The 2027 CPP and EI figures have not been published — the CRA and ESDC set the new ceilings and rates late in the prior year, and this page will carry them the day they land. Until then, the 2026 maximums apply for the rest of 2026, and nothing about 2027 should be assumed from them: the ceilings are recalculated for each calendar year.
What is already known
The structure. CPP contributions apply up to the year’s maximum pensionable earnings (YMPE), with the second ceiling (YAMPE) above it for CPP2, and EI premiums apply on insurable earnings up to that year’s maximum. Those mechanics carry into 2027 — the dollar figures attached to them do not exist yet.
What resets each January
The ceilings and the resulting maximum contributions are calendar-year figures. Payroll that straddles the new year picks up the new limits from the first pay of January, which is why every “max CPP” figure you rely on needs a year attached to it. The current-year figures, each with its CRA citation, live on the payroll quick card.
How to hear the moment it changes
The new limits arrive as one announcement, and payroll needs them immediately. The deadline reminder list sends a short note when figures like these land — one email, the numbers and the source, nothing else.
General information, not tax advice. Every situation differs — confirm anything that affects a decision on a free consult.