Use our free CPP and EI contribution calculator to find out exactly when your payroll deductions for Canadian Pension Plan (CPP) and Employment Insurance (EI) will stop. Have you noticed your paycheck increasing midway through the year because CPP and EI deductions halt? This happens when you reach the annual maximum contribution limits. Our online tool calculates the date you'll max out your CPP and EI payments based on your salary and pay frequency.
2026 CPP & EI maximums
Max CPP contribution (base): $4,230.45 (5.95% on earnings between $3,500 and $74,600)
Max CPP2 contribution: $416.00 (4.00% on earnings between $74,600 and $85,000)
Combined CPP maximum: $4,646.45
Max EI premium: $1,123.07 (1.63% up to $68,900 insurable earnings)
In Canada, CPP and EI contributions are deducted from your paychecks. Once you hit the yearly maximum, deductions stop, increasing your net income. This calculator helps you determine that exact date.
CPP is Canada's key retirement income program, requiring contributions from most workers aged 18+ earning over $3,500.00 annually (outside Quebec). It replaces part of your income in retirement, disability, or death. In 2026, the maximum CPP contribution is $4,230.45 for earnings up to $74,600.00. A second tier adds 4% on income from $74,600.00 to $85,000.00, enhancing future retirement benefits.
If you are self-employed, you pay both the employee and employer share of CPP, a combined rate of 11.9% instead of the 5.95% paid by salaried employees. That means your maximum CPP contribution for 2026 is $8,460.90 , roughly double what an employee pays. However, half of that amount is deductible on your personal tax return, partially offsetting the higher cost.
EI provides temporary financial support for job loss and special benefits like sickness or parental leave. The 2026 maximum insurable earnings for EI is $68,900.00, with contributions stopping once reached. Note: most self-employed individuals do not pay into EI unless they have opted in voluntarily.
Quebec operates its own pension plan, the Quebec Pension Plan (QPP), administered by Retraite Québec rather than the federal government. If you work in Quebec, your payroll deductions go to QPP, not CPP. QPP contribution rates and maximums are set separately and are generally similar but not identical to CPP limits. This calculator applies to all Canadian provinces and territories except Quebec. Quebec residents should consult the Retraite Québec website for QPP-specific figures.
CPP and EI limits are indexed annually to average Canadian wages, keeping programs relevant and effective.
The table below shows how CPP maximum pensionable earnings, maximum employee contributions, and EI maximum insurable earnings have changed over recent years.
| Year | CPP Max Pensionable Earnings | Max Employee CPP Contribution | CPP2 Max Earnings (YAMPE) | Max Employee CPP2 Contribution | EI Max Insurable Earnings |
|---|---|---|---|---|---|
| 2022 | $64,900.00 | $3,499.80 | — | — | $60,300.00 |
| 2023 | $66,600.00 | $3,754.45 | — | — | $61,500.00 |
| 2024 | $68,500.00 | $3,867.50 | $73,200 | $188.00 | $63,200.00 |
| 2025 | $71,300.00 | $4,034.10 | $81,200 | $396.00 | $65,700.00 |
| 2026 | $74,600.00 | $4,230.45 | $85,000 | $416.00 | $68,900.00 |
Once your CPP and EI contributions reach their annual maximums, those deductions simply stop for the rest of the calendar year, and your employer does not withhold them from your paycheque. This means your net (take-home) pay increases for every remaining pay period in that year. The boost can be significant: an employee earning $74,600.00 annually on a bi-weekly schedule would see roughly $205.90 more per paycheque once both CPP and EI are maxed. Contributions automatically resume on January 1 of the following year.
Understanding CPP and EI is essential for financial planning. Know your contribution limits and benefits to prepare for retirement and life changes.
What is the CPP and EI max for 2026? For 2026, the maximum CPP pensionable earnings (YMPE) is $74,600.00 and the CPP2 ceiling (YAMPE) is $85,000.00, while the maximum EI insurable earnings is $68,900.00. The maximum employee contributions are $4,230.45 of base CPP plus $416.00 of CPP2 ($4,646.45 combined) and $1,123.07 of EI — about $5,769.52 in total for someone earning above every ceiling.
How much CPP and EI will I pay in 2026? It depends on your income. You pay base CPP at 5.95% on earnings between $3,500.00 and $74,600.00, CPP2 at 4% on earnings between $74,600.00 and $85,000.00, and EI at 1.63% on earnings up to $68,900.00. Below those ceilings you pay the rate on your actual earnings; above them you pay the maximums. Enter your salary in the calculator above to see your exact figure for the year.
When do CPP and EI deductions stop? They stop once your year-to-date contributions reach the annual maximums — $4,646.45 of combined CPP (base + CPP2) and $1,123.07 of EI for 2026. For median earners this is typically mid-to-late year; higher earners max out sooner. After that, no CPP or EI comes off your pay and your net pay rises for the rest of the year. The calculator above returns the exact pay period and date for your salary and pay frequency.
How is the CPP contribution calculated? Base CPP is 5.95% × (pensionable earnings − the $3,500.00 basic exemption), up to the $74,600.00 ceiling, for a maximum of $4,230.45. If you earn above $74,600.00, a second tier (CPP2) adds 4% on earnings between $74,600.00 and $85,000.00. Someone earning $85,000.00 or more therefore contributes $4,230.45 of base CPP plus $416.00 of CPP2, for $4,646.45 in total.
Is there a separate CPP2 contribution in 2026? Yes. CPP2 is a second CPP contribution on higher earnings. In 2026 it applies 4% to the portion of earnings between the first ceiling ($74,600.00) and the second ceiling ($85,000.00), for a maximum of $416.00. It is on top of the $4,230.45 base CPP maximum, so the most an employee contributes to CPP in 2026 is $4,646.45. Earnings above $85,000.00 are not subject to any CPP.
Are CPP and EI limits indexed each year? Yes. Both the CPP maximum pensionable earnings and the EI maximum insurable earnings are adjusted annually based on average Canadian wage growth, so the contribution maximums change a little each year.
Does the CPP max out reset every year? Yes. CPP and EI contribution limits reset on January 1 each year. Deductions restart from zero regardless of when you maxed out the previous year.
Can I get my CPP contributions back? You cannot receive a direct refund of CPP contributions; they build entitlement to CPP retirement, disability, and survivor benefits. If you over-contributed (for example, because of multiple employers), you can claim the excess as a refundable tax credit on your T1 return.
Do I pay CPP on a bonus? Yes. Bonuses are pensionable earnings, so CPP and EI are deducted until you reach the annual maximums. A large bonus early in the year can make you max out sooner, so use the year-to-date field in the calculator to account for it.
What if I have multiple jobs — do I pay CPP twice? Each employer deducts CPP independently, so you may over-contribute if your combined earnings across jobs exceed the annual maximum. You can recover the excess by claiming it as a refundable credit on your annual tax return.
Why is my EI lower in Quebec? Quebec employees pay EI at a reduced rate of 1.3%, versus 1.63% in the rest of Canada, because Quebec runs its own parental insurance plan (QPIP) that already covers maternity, paternity, and parental leave. The federal EI rate is lowered to avoid double-charging Quebec workers for benefits QPIP already provides. The maximum annual EI premium in Quebec is $895.70, compared with $1,123.07 elsewhere.
What is QPIP? QPIP (Quebec Parental Insurance Plan) is Quebec's own parental leave insurance program, separate from federal EI parental benefits. Quebec employees pay 0.43% on insurable earnings up to $103,000.00, for a maximum annual premium of $442.90. Unlike CPP/QPP and EI, QPIP has no basic exemption — it applies from the first dollar of earnings.
Why is QPP higher than CPP? Quebec's Quebec Pension Plan (QPP) charges a combined employee rate of 6.3% on earnings between $3,500.00 and $74,600.00, versus 5.95% for base CPP in the rest of Canada. QPP2 applies at 4% on earnings between $74,600.00 and $85,000.00, the same rate and thresholds as CPP2. Quebec sets its own contribution rate through Retraite Québec, and it has been legislated slightly higher than the CPP rate to keep the plan funded on its own separate basis.
Our free CPP and EI max out calculator helps Canadians plan their finances better. Discover when your paycheck will increase, optimize your budget, and understand your retirement contributions. Perfect for employees, freelancers, and anyone contributing to CPP and EI in Canada.
Enter your expected annual salary if you earn a consistent amount, or your year-to-date (YTD) earnings to factor in bonuses and irregular payments. This helps estimate when you'll reach CPP and EI contribution limits.
For 2026, the maximum CPP contribution is $4,230.45 (base) plus $416.00 in CPP2, and the maximum EI premium is $1,123.07. CPP contributions stop once you earn $74,600 (base) / $85,000 (CPP2), and EI premiums stop at $68,900 in insurable earnings.
| Contribution | Max earnings | Employee rate | Max employee contribution | Max employer contribution |
|---|---|---|---|---|
| CPP (base) | $74,600 (less $3,500 exemption) | 5.95% | $4,230.45 | $4,230.45 |
| CPP2 | $85,000 | 4.00% | $416.00 | $416.00 |
| EI | $68,900 | 1.63% | $1,123.07 | $1,572.30 |
Want the exact pay date your contributions stop? Use the calculator above.
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