Payroll figures 2027: CPP and EI rates published so far
The 2027 EI figures and base CPP rate are final; CPP ceilings and the maximum contribution come in November. Until January, the 2026 payroll figures apply, and payroll we run adopts each change as published.
Quick answer: For 2027 the EI premium rate is $1.64 per $100 of insurable earnings for employees and $2.30 for employers, on insurable earnings up to $70,800, so the maximum premium is $1,161.12 for an employee and $1,625.57 for the employer. The base CPP rate falls from 4.95% to 4.75% each for employees and employers, and from 9.9% to 9.5% for the self-employed. The 2027 CPP earnings ceilings and maximum CPP contribution have not been published yet; they are normally announced in November.
Where we work
These figures apply to every Canadian pay run outside Quebec. The practice works online, including for Abbotsford businesses, and serves Chilliwack farms and trades, Langley owner-managed firms and Mission operators, across the wider Fraser Valley, and on to companies in Vancouver.
On this page
2027 payroll figures in one table
| Figure | 2027 | 2026 |
|---|---|---|
| Base CPP rate, employee | 4.75% | 4.95% |
| Base CPP rate, employer | 4.75% | 4.95% |
| Base CPP rate, self-employed (both halves) | 9.5% | 9.9% |
| Year’s maximum pensionable earnings (YMPE) | Not yet published — announced in November | $74,600 |
| Second ceiling for CPP2 (YAMPE) | Not yet published — announced in November | $85,000 |
| Maximum CPP contribution, each side | Not yet published | $4,230.45 (at the 2026 full rate of 5.95%) |
| CPP2 | Not changed by the base-rate reduction; 2027 band not yet published | 4.0% each side, maximum $416.00 |
| EI premium rate, employee | $1.64 per $100 of insurable earnings | $1.63 |
| EI premium rate, employer | $2.30 per $100 — 1.4 times the employee rate | $2.28 |
| Maximum insurable earnings | $70,800 | $68,900 |
| Maximum EI premium, employee | $1,161.12 | $1,123.07 |
| Maximum EI premium, employer, per employee | $1,625.57 | $1,572.30 |
| Quebec EI rate, employee / employer | $1.29 / $1.81 per $100 | — |
EI for 2027 is complete. CPP has only its rate change; this page will show the 2027 YMPE, YAMPE and maximum CPP contribution once released in November. All figures are federal and uniform outside Quebec.
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Download the PDF2027 CPP and EI rates
CPP. The base rate drops on 1 January 2027: employees from 4.95% to 4.75%, employers likewise, and the self-employed from 9.9% to 9.5%. See the CPP base rate reduction page.
This is the base rate only. The CPP2 contribution on earnings above the year’s maximum pensionable earnings is not changed by it, and the maximum pensionable earnings ceiling moves separately.
EI. The 2027 rate is $1.64 per $100 of insurable earnings, up one cent; employers pay 1.4 times, $2.30. Maximum insurable earnings rise from $68,900 to $70,800, for a maximum premium of $1,161.12 (employee) and $1,625.57 (employer). Quebec rates are $1.29 and $1.81, reflecting its parental insurance plan. See the 2027 EI premium rate page.
The rate moved one cent; the ceiling moved $1,900. Almost all of the $38.05 increase in an employee’s maximum premium ($1,161.12 − $1,123.07), and the $53.27 increase on the employer side ($1,625.57 − $1,572.30), comes from the higher ceiling.
What is not published yet
Three 2027 CPP figures are still to come: the year’s maximum pensionable earnings (YMPE), the CPP2 ceiling (YAMPE), and the resulting maximum CPP contribution. The CRA normally announces them in November. We do not estimate them.
For reference, 2026 has a YMPE of $74,600, a YAMPE of $85,000 and a maximum CPP contribution of $4,230.45 each side, plus CPP2 up to $416.00 each. These apply to 2026 pay only; do not pair them with 2027 EI figures.
How it applies to you
From the first January 2027 pay, every employer withholds and remits CPP and EI, including corporations paying an owner-manager salary. The owner benefits from the CPP cut twice, as employee and through the employer share.
Owners controlling more than 40% of voting shares are generally not in insurable employment, so their pay usually carries CPP but not EI. Confirm it.
If you want the version that applies to your company rather than the general case, send the question and a CPA answers it, usually the same business day.
For 2027 budgets, employer EI rises by up to $53.27 per employee at the ceiling. Employer CPP falls 0.2 points on contributory earnings; the dollar maximum awaits the 2027 ceiling. In the salary-versus-dividend decision, salary carries CPP on both sides and dividends none.
How to calculate 2027 payroll deductions
The EI half can be worked through now. The CPP half can only be shown as the change from 2026, using the $3,500 basic exemption, below which nothing is due:
| Step | Detail |
|---|---|
| EI, employee earning $50,000 | $50,000 × 1.64% = $820.00 (2026: $815.00) |
| EI, employer share for that employee | $820.00 × 1.4 = $1,148.00 (2026: $1,141.00) |
| EI, employee earning $80,000 | capped at $70,800 × 1.64% = $1,161.12 |
| EI, employer share for that employee | $1,161.12 × 1.4 = $1,625.57 |
| CPP base-rate saving, employee earning $50,000 | ($50,000 − $3,500) × 0.2% = $93.00 less, and the same again for the employer |
| CPP base-rate saving, self-employed on $50,000 | $46,500 × 0.4% = $186.00 less |
| CPP maximum for 2027 | not yet published — needs the November ceiling |
At the EI ceiling: $70,800 × 1.64% = $1,161.12 for the employee; $1,161.12 × 1.4 = $1,625.57 for the employer. Withholding stops at $70,800 until January. The CPP saving above the 2027 ceiling awaits that ceiling.
What to do before January
Nothing changes for 2026 payroll. The new EI figures and the lower CPP rate start with the first pay dated in January 2027, so a 2026 remittance calculated at the new figures would be wrong.
Before January’s first pay run, confirm your software has the 2027 tables, adding CPP ceilings after November. The new EI ceiling trips manual payrolls. Check the first 2027 PD7A against the new maximums; employees who maxed out in 2026 contribute again from 1 January.
The practical point. Use the EI figures and the CPP rate now for budgeting, and wait for November before building a full 2027 CPP figure. Until the 2027 tables take effect, the payroll deduction calculator shows what comes off a pay cheque at the 2026 figures, and the payroll year-end checklist covers closing out 2026.
The terms used on this page
- Base CPP rate
- The main CPP contribution rate: 4.75% each for employees and employers from 1 January 2027, and 9.5% for the self-employed.
- YMPE
- The year’s maximum pensionable earnings, the ceiling for base CPP. $74,600 for 2026; the 2027 figure is announced in November.
- CPP2
- A second contribution on earnings between the YMPE and a higher ceiling, the YAMPE. Not changed by the 2027 base-rate reduction.
- Maximum insurable earnings
- The annual ceiling on EI premiums: $70,800 for 2027, up from $68,900.
- Employer multiple
- The employer pays 1.4 times the employee EI premium: $2.30 per $100 for 2027.
Common questions about payroll figures 2027
What are the 2027 CPP and EI rates?+
What is the maximum CPP contribution for 2027?+
Does the CPP rate cut change CPP2?+
When do the 2027 payroll deductions start?+
Are the figures different in Alberta, Ontario or Manitoba?+
Where this comes from
Every figure on this page is taken from the sources below, or from our pages on the CPP base rate reduction and the 2027 EI premium rate, not from interpretation:
- Spring Economic Update 2026 — Tax measures: supplementary information
- Canada Employment Insurance Commission — 2027 EI premium rate confirmed, 14 September 2026
- CRA — CPP contribution rates, maximums and exemptions (2026 figures; 2027 to follow)
General information, not tax advice. This page explains a change in general terms. It cannot account for your circumstances and does not create a professional relationship. Confirm anything that affects a decision — send an enquiry.
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