The Canada Revenue Agency has determined the maximum pensionable earnings under the CPP for 2026 is $74,600, up from $71,300 in 2025.
The basic exemption amount remains at $3,500.
The employee and employer contribution rates for 2026 are 5.95%, unchanged from 2025.
The self-employed CPP contribution rate for 2026 remains at 11.9% and the maximum contribution is increased to $8,460.90, up from $8,068.20 in 2025.
The 2026 Year's Additional Maximum Pensionable Earnings (YAMPE) will be $85,000.00—up from $81,200.00 in 2025.
Pensionable earnings between $74,600.00 and $85,000.00 are subject to CPP2 contributions.
Employee and employer CPP2 contribution rates for 2026 will remain at 4.00%. The maximum contribution will be $416.00 each—up from $396.00 in 2025.
The self-employed CPP2 contribution rate will remain at 8.00%, and the maximum contribution will be $832.00—up from $792.00 in 2025.