Self-employed individuals pay both employee and employer CPP shares. EI is optional.
Enter your gross employment income for 2026
Your Payroll Deductions
2026 CPP & EI Limits
Once you hit the ceiling, CPP/EI stops being deducted from remaining paycheques in the year.
Total Cost to Employer
This is the additional payroll cost employers pay on top of your salary. Employer EI rate is 1.4× the employee rate (2.324%).
CPP & EI 2026 — FAQ
What is the CPP contribution limit for 2026?
The 2026 CPP1 maximum contribution is $3,867.50 per employee (5.95% on earnings from $3,500 to $68,500). CPP2 adds up to $188 more (4% on earnings from $68,500 to $73,200). If you're self-employed, you pay both sides: up to $7,735 for CPP1 and $376 for CPP2.
What is CPP2 and who pays it?
CPP2 is the second tier of the Canada Pension Plan enhancement, introduced January 1, 2026. It applies a 4% rate on earnings between the Year's Maximum Pensionable Earnings ($68,500) and the Year's Additional Maximum Pensionable Earnings ($73,200). Employees earning over $68,500 contribute CPP2 along with employer matching contributions.
What is the 2026 EI premium and max insurable earnings?
The 2026 EI employee premium rate is 1.66% on insurable earnings up to the Maximum Insurable Earnings of $63,200, for a maximum employee premium of $1,049.12. Employers pay 1.4 times the employee rate (2.324%), for a maximum employer premium of $1,468.77 per employee.
Do self-employed people have to pay CPP?
Yes. Self-employed Canadians pay both the employee and employer CPP shares. For CPP1 in 2026, the self-employed rate is 11.9%, for a maximum of $7,735. This is deductible: half (the employer share) is deducted as a business expense, and the employee share generates a tax credit.
Can I get EI if I'm self-employed?
Not automatically. Self-employed Canadians can opt into the EI program voluntarily to access special benefits (maternity/parental, sickness, compassionate care, critically ill children). If you opt in, you pay only the employee rate (1.66%) — not the employer match. There is a 12-month waiting period before you can claim.