Estimate employee or self-employed base, first additional and second additional Canada Pension Plan contributions.
Canada Pension Plan
Outside Quebec. Uses the $3,500 basic exemption, $74,600 YMPE and $85,000 YAMPE.
Estimated employee CPP + CPP2
$0.00
Methodology
CPP applies at 5.95% to pensionable earnings between the $3,500 basic exemption and $74,600 YMPE. CPP2 applies at 4% to earnings between the $74,600 YMPE and $85,000 YAMPE. Advanced mode can show the doubled self-employed share.
Worked example
At earnings above $85,000, the combined annual employee maximum is $4,646.45. A self-employed planning estimate doubles the employee and employer shares.
Common questions
Base and first additional employee CPP is capped at $4,230.45, before up to $416 of CPP2.
It is a second additional 4% contribution on earnings between $74,600 and $85,000 in 2026.
No. Quebec employees generally contribute to QPP under separate rules.
Primary reference: Canada Revenue Agency — CPP rates, maximums and exemptions. Rules reviewed 24 October 2026.
Rule period: Current published rules within the page’s stated period and scope
Next scheduled review: 15 December 2026
The implemented rates, thresholds, displayed scope and representative boundary behaviour were reviewed against the primary source linked on the page.
Annual CPP estimate outside Quebec. QPP, partial-year exemptions, multiple employers, business deductions and pay-period rounding are excluded. This calculator provides a planning estimate, not personal financial or tax advice.