Social insurance contributions in Canada (federal)
CPP: employee 5.95%, employer 5.95% of annual earnings above 3500 CAD up to 74600 CAD. second additional CPP contributions (CPP2): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD.
CPP: employee 5.95%, employer 5.95% of annual earnings above 3500 CAD up to 74600 CAD. second additional CPP contributions (CPP2): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD.
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Currency
CAD
Programs
Name
CPP
Condition
Basic exemption amount: This is the annual amount on which CPP contributions are not required to be made. If an employee will make less than this amount during their annual employment with you, you are not required to withhold CPP contributions. If they are likely to earn more than this amount, you must subtract the portion of the annual exemption applicable to that pay period before calculating the CPP contributions for the period.
Earnings to
74600
Earnings from
3500
Employee rate percent
5.95
Employer rate percent
5.95
Max employee contribution
4230.45
Max employer contribution
4230.45
Name
second additional CPP contributions (CPP2)
Condition
Beginning January 1, 2024, you must deduct the second additional CPP contributions (CPP2) on earnings above the annual maximum pensionable earnings
social_insurance_contributions in ca: version 2, effective 2026-01-01, published (new)
CPP: employee 5.95%, employer 5.95% of annual earnings above 3500 CAD up to 74600 CAD. second additional CPP contributions (CPP2): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD.
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Informational only. Not legal advice. Verify with the cited source.
2026 | $74,600 | $3,500 | $71,100 | 5.95 | $4,230.45 | $8,460.90 … If an employee will make less than this amount during their annual employment with you, you are not required to withhold CPP contributions. If they are likely to earn more than this amount, you must subtract the portion of the annual exemption applicable to that pay period before calculating the CPP contributions for the period.
Beginning January 1, 2024, you must deduct the second additional CPP contributions (CPP2) on earnings above the annual maximum pensionable earnings … 2026 | $85,000 | 4% | $416 | $832