CPP & CPP2 2026 -- Rates & Maximums
CPP & CPP2 2026 -- Rates & Maximums
The Canada Pension Plan, plus the second earnings tier (CPP2). The rates and dollar maximums for 2026 -- and why self-employed pay double.
CPP -- base (2026)
| YMPE (year's maximum pensionable earnings) | $74,600 |
| Basic exemption | $3,500 |
| Employee rate | 5.95% (max $4,230.45) |
| Self-employed rate | 11.90% (max $8,460.90) |
CPP2 -- second tier (2026)
| YAMPE (upper earnings limit) | $85,000 |
| Employee rate | 4.00% (max $416) |
| Self-employed rate | 8.00% (max $832) |
Why self-employed pay more
- Self-employed pay BOTH the employee and employer share -- so the rate and the maximum are double the employee figure
As of 2026 -- not financial advice. CPP2 applies to earnings between the YMPE ($74,600) and the YAMPE ($85,000). Quebec uses the QPP instead. Confirm at canada.ca (CRA).
Sources: CRA -- CPP contribution rates and maximums 2026
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