What comes off your paycheck for CPP and EI in 2026
Every employed Canadian outside Quebec has three mandatory federal payroll deductions in 2026: base CPP, the second additional CPP2 tier for higher earners, and EI. Together they're the biggest slice of the gap between your salary and your take-home pay, before income tax. Here's exactly how each one is calculated.
2026 CPP, CPP2 & EI numbers
| Deduction | Applies to | Rate | 2026 max |
|---|---|---|---|
| Base CPP | $3,500 → $74,600 (YMPE) | 5.95% | $4,230.45 |
| CPP2 | $74,600 → $85,000 (YAMPE) | 4% | $416.00 |
| EI | up to $68,900 (MIE) | 1.63% | $1,123.07 |
| Combined maximum | at $85,000+ income | — | $5,769.52 |
Worked example
Say you earn $90,000 in 2026 as an employee. Base CPP maxes out at $4,230.45. CPP2 applies to the band from $74,600 to $85,000 and maxes at $416.00. EI applies only to the first $68,900 of income, so it maxes at $1,123.07. Your total mandatory payroll contributions for the year: $5,769.52 — everything above that comes off as income tax, not CPP/EI.
Self-employed? It works differently
Self-employed Canadians pay both the employee and employer share of CPP and CPP2 — effectively double the rate (up to $8,460.90 base CPP + $832 CPP2 in 2026). But they pay no standard EI unless they voluntarily opt into EI special benefits. Toggle the self-employed box above to see that version.
Frequently asked questions
How much CPP and EI will I pay in 2026?
It depends on your income. Enter it above for an exact figure. At $85,000 or more, an employee outside Quebec hits the combined maximum of $5,769.52 (CPP $4,230.45 + CPP2 $416 + EI $1,123.07).
Why does EI stop at $68,900 when CPP goes to $85,000?
They use different ceilings. EI is capped at the maximum insurable earnings ($68,900 in 2026), while CPP uses the YMPE ($74,600) and CPP2 extends to the YAMPE ($85,000). So EI maxes out at a lower income than CPP.
Is this different in Quebec?
Yes. Quebec residents pay a lower EI premium rate because Quebec runs its own parental insurance program (QPIP), and Quebec uses QPP instead of CPP (at the same thresholds). This calculator uses the federal EI rate, so Quebec figures are slightly lower.
Is this official CRA guidance?
No. Calcova is an independent estimator using published 2026 CPP/CPP2/EI figures. Not tax advice — verify with the CRA or a tax professional.
Related calculators
CPP2 calculator → — a closer look at just the second additional CPP tier.
Take-home pay calculator → — your full paycheck after CPP, EI and income tax.
RRSP vs TFSA → — where to put what's left after deductions.