Tax BracketsCPP and EI, 2026
The Canada Revenue Agency publishes these 2026 figures for employees outside Quebec.
| Item | 2026 |
|---|---|
| CPP maximum pensionable earnings | $74,600 |
| CPP basic exemption | $3,500 |
| CPP maximum contributory earnings | $71,100 |
| CPP employee rate | 5.95% |
| Maximum annual CPP (employee) | $4,230.45 |
| EI maximum insurable earnings | $68,900 |
| EI rate | 1.63% |
| Maximum annual EI premium (employee) | $1,123.07 |
What it comes to
| Earnings | CPP | EI |
|---|---|---|
| $30,000 | $1,576.75 | $489.00 |
| $50,000 | $2,766.75 | $815.00 |
| $70,000 | $3,956.75 | $1,123.07 |
| $80,000 | $4,230.45 | $1,123.07 |
| $100,000 | $4,230.45 | $1,123.07 |
Who pays
The CRA table gives one rate for "employee and employer" CPP contributions, so the employer pays a matching amount; the table also lists a self-employed maximum of $8,460.90. EI premiums for employers are higher than for employees (the CRA lists an employer maximum of $1,572.30 for 2026).
Not included
The CRA page also shows a "New 2027" row; this page uses 2026. The second additional CPP contribution on earnings above the first ceiling is not in the sources read. Quebec has its own plan (QPP) and its own EI rate.
Sources
- Canada Revenue Agency (canada.ca), "Current year tax rates and income brackets (2026)": federal and provincial/territorial tables; "CPP contribution rates, maximums and exemptions"; "EI premium rates and maximums". Pages saved and read on 13 November 2026. The CRA page does not include Quebec.
- Every Canadian table was checked: each bracket starts one cent above the previous limit, and the CPP and EI maximums equal rate × ceiling.
Figures from the CRA, read on 13 November 2026. They are before the basic personal amount and other non-refundable credits (not in the sources read), so real tax is lower; Quebec, surtaxes and health premiums are not included. Not tax advice.