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CPP & EI maximums for 2026 — the payroll quick card

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Quick answer: The 2026 CPP, CPP2 and EI ceilings on one printable card, drawn from our sourced payroll figures page citing the CRA and ESDC — print it, pin it, and recheck the source late in the year. Next: what is known about 2027.

If payroll is taking more of your week than it should, we run it on a fixed monthly fee.

CPP · CPP2 · EI — 2026
CPP basic exemption$3,500
Year’s maximum pensionable earnings (YMPE)$74,600
CPP contribution rate (employee, matched by employer)5.95%
Maximum CPP contribution (each side)$4,230.45
CPP2 band$74,600 – $85,000
Employee CPP + CPP2 maximum, combined$4,646.45
EI maximum insurable earnings$68,900
Employer EI premium1.4× employee premium

Source and context: everstonecpa.com/tax-update/payroll-figures-2026 (cites CRA rates page and the ESDC 2026 EI announcement). Remitter type and due dates: everstonecpa.com/payroll-remittance-calendar. Prepared by EverStone CPA — (604) 832-1743.

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Common questions about 2026 quick card

Can I rely on this card for the whole year?+
They are annual and normally stable, but check the source page before relying on one late in the year: corrections and mid-year measures happen. It shows its reviewed date. Ask about your case →
Why is there no income tax on the card?+
Because withholding varies by province, pay frequency and the employee’s credits — a card would mislead more than it helps. The payroll deduction calculator handles the full withholding picture per paycheque.
What are the CPP and EI maximums for 2026?+
The 2026 CPP maximum employee contribution is $4,230.45 on earnings up to the $74,600 ceiling, rising to $4,646.45 once CPP2 applies on earnings between $74,600 and $85,000. EI premiums apply on insurable earnings up to $68,900. The card above carries every rate and ceiling with its CRA or ESDC citation.
Can I share or reprint this card at my firm?+
Yes — print and share it freely with the attribution left on. Bookkeepers are welcome to hand it to clients; that is what it is for, and the partner page for bookkeepers describes how we work together.

Payroll that never surprises you

We run payroll, slips and remittances for owner-managed corporations — fixed fee, fully remote.

See payroll services

Working out an average day’s pay for a B.C. statutory holiday? The BC stat pay calculator does it, and settles the qualifying test first.

Payroll, in more depth

Have one question ? That s enough. How much does an accountant cost in BC? (2026 fee guide) Payroll hubRemittances, deductions and T4 filing Payroll deduction calculatorCPP, EI and tax on a single pay period Remittance calculator 2026 CPP, CPP2 and EI figures Remittances and the RP account Payroll services CPP rate 2027: the base rate falls to 9.5% — from 9.9%

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Rather not run payroll yourself?

These are the figures every 2026 pay run uses. If you would rather not track them, we run payroll and file the remittances. Email us and we quote the work in writing first.

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