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CPP & EI maximums for 2026 — the payroll quick card

Quick answer: The CPP, CPP2 and EI ceilings every 2026 Canadian payroll runs on, one printable card. Each figure is drawn from our sourced payroll figures page, which cites the CRA and ESDC announcements — print it, pin it, and check the source page before relying on it late in the year. Looking ahead: what is known about 2027 so far.

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, Abbotsford BC — (604) 832-1743.

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Common questions about 2026 quick card

Can I rely on this card for the whole year?+
The figures are annual and normally stable within the year, but the honest habit is the one printed on the card: check the source page before relying on a figure late in the year, because corrections and mid-year measures happen. The source page carries its own 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. Ask about your case →
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. Ask about your case →
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. Ask about your case →

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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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