CPP contribution rates: Payroll Deduction Rates
The Payroll Deduction Rates carries 5 published figures read from 4 sources' own pages; the 4 published figures given by jurisdiction run from 1.30 to 11.90 percent, read 7 November 2026.
5 of the 19 named sources read in full publish a figure; 14 publish none, read 7 November 2026.
By jurisdiction and contribution
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| jurisdictionCanada | 7.95% | 4 to 11.9% | 2 |
| jurisdictionCanada | 1.63CAD | 1.63 to 1.63CAD | 1 |
| jurisdictionQuebec | 3.3% | 1.3 to 5.3% | 2 |
| contributionCPP2 self-employed | 8% | 8 to 8% | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| Government of Canada, contributions to the Canada Pension Plan | 11.9% | Canada | 2026-11-07 |
| CRA, CPP enhancement | 8% | CPP2 self-employed | 2026-11-07 |
| Retraite Quebec, contributions to the Quebec Pension Plan | 5.3% | Quebec | 2026-11-07 |
| CRA, CPP enhancement | 4% | Canada | 2026-11-07 |
| ESDC, summary of the 2026 actuarial report on the EI premium rate | 1.63CAD | Canada | 2026-11-07 |
| ESDC, 2026 QPIP rates and employer multiples | 1.3% | Quebec | 2026-11-07 |
The sentence each figure was read from (6)
- Government of Canada, contributions to the Canada Pension Plan, read 2026-11-07:
The contribution rate on these pensionable earnings is 11.9% (9.9% for the base, or original CPP, and 2% for the CPP enhancement, first additional component, which began to be phased in on January 1, 2019), the contribution rate is split equally between you and your employer.
- CRA, CPP enhancement, read 2026-11-07:
8% for self-employed individuals
- Retraite Quebec, contributions to the Quebec Pension Plan, read 2026-11-07:
In 2026, if employment earnings exceed $3500, you are contributing to the basic plan under the QPP at a rate of 5.3% and to the additional plan at a rate of 1%.
- CRA, CPP enhancement, read 2026-11-07:
CPP2 contribution rates: 4% for both employers and employees
- ESDC, summary of the 2026 actuarial report on the EI premium rate, read 2026-11-07:
The 2026 EI premium rate is set at $1.63 per $100 of insurable earnings for workers.
- ESDC, 2026 QPIP rates and employer multiples, read 2026-11-07:
Corresponding employer multiples of the employee premium rate of 1.30%
Read in full, publishes no figure
14 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- CRA, CPP contribution rates, maximums and exemptions, read 2026-09-12: every candidate on the page was refused
- CRA, second additional CPP (CPP2) contribution rates and maximums, read 2026-10-31: every candidate on the page was refused
- CRA, EI premium rates and maximums, read 2026-09-19: every candidate on the page was refused
- CRA, calculate CPP contributions deductions, read 2026-09-11: read in full and no accepted figure on the page
- CRA, Payroll Deductions Online Calculator (PDOC), read 2026-10-31: every candidate on the page was refused
- CRA, T4127 Payroll Deductions Formulas, 122nd edition, read 2026-09-11: every candidate on the page was refused
- CRA, T4127 index of editions, read 2026-09-11: read in full and no accepted figure on the page
- CRA, T4032 Payroll Deductions Tables index, read 2026-09-11: read in full and no accepted figure on the page
- CRA, how to calculate payroll deductions, read 2026-09-11: read in full and no accepted figure on the page
- Revenu Quebec, maximum pensionable earnings and QPP contribution rate, read 2026-10-02: read in full and no accepted figure on the page
- Revenu Quebec, maximum insurable earnings and QPIP premium rate, read 2026-10-02: read in full and no accepted figure on the page
- Revenu Quebec, employers: principal changes for 2026, read 2026-10-02: read in full and no accepted figure on the page
- Conseil de gestion de l'assurance parentale, 2026 QPIP premium rates and maximum insurable earnings, read 2026-10-09: every candidate on the page was refused
- CRA, T4008 Payroll Deductions Supplementary Tables, read 2026-09-11: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
5 of the 19 named sources that could be read published a usable figure; 14 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 94 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per contribution per year per jurisdiction, each quoted verbatim from the authority with its effective date, and across them the figures no authority publishes together: the total statutory cost of one employee at every salary from the minimum wage upward, split employee/employer; the year-over-year change in that total (the CPP2 ceiling, the EI rate and the Quebec reductions move independently and in opposite directions); the Quebec-versus-rest-of-Canada gap at the same salary; and the salary at which each ceiling bites, which is the fact a payroll manager actually plans around.
Changed-since each read, which is the news at every rate-year turn and at every mid-year formula edition.
94 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (20)
- CRA, CPP contribution rates, maximums and exemptions(the publisher's own terms; quoted for reporting and comment)
- CRA, second additional CPP (CPP2) contribution rates and maximums(the publisher's own terms; quoted for reporting and comment)
- CRA, EI premium rates and maximums(the publisher's own terms; quoted for reporting and comment)
- CRA, CPP enhancement(the publisher's own terms; quoted for reporting and comment)
- CRA, calculate CPP contributions deductions(the publisher's own terms; quoted for reporting and comment)
- CRA, Payroll Deductions Online Calculator (PDOC)(the publisher's own terms; quoted for reporting and comment)
- CRA, T4127 Payroll Deductions Formulas, 122nd edition(the publisher's own terms; quoted for reporting and comment)
- CRA, T4127 index of editions(the publisher's own terms; quoted for reporting and comment)
- CRA, T4032 Payroll Deductions Tables index(the publisher's own terms; quoted for reporting and comment)
- CRA, how to calculate payroll deductions(the publisher's own terms; quoted for reporting and comment)
- ESDC, summary of the 2026 actuarial report on the EI premium rate(the publisher's own terms; quoted for reporting and comment)
- ESDC, 2026 QPIP rates and employer multiples(the publisher's own terms; quoted for reporting and comment)
- Government of Canada, contributions to the Canada Pension Plan(the publisher's own terms; quoted for reporting and comment)
- Revenu Quebec, maximum pensionable earnings and QPP contribution rate(the publisher's own terms; quoted for reporting and comment)
- Revenu Quebec, maximum insurable earnings and QPIP premium rate(the publisher's own terms; quoted for reporting and comment)
- Revenu Quebec, employers: principal changes for 2026(the publisher's own terms; quoted for reporting and comment)
- Retraite Quebec, contributions to the Quebec Pension Plan(the publisher's own terms; quoted for reporting and comment)
- Conseil de gestion de l'assurance parentale, 2026 QPIP premium rates and maximum insurable earnings(the publisher's own terms; quoted for reporting and comment)
- CRA, T4008 Payroll Deductions Supplementary Tables(the publisher's own terms; quoted for reporting and comment)
- canada.ca(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
The Payroll Deduction Rates carries 5 published figures read from 4 sources' own pages; the 4 published figures given by jurisdiction run from 1.30 to 11.90 percent, read 7 November 2026.
5 of the 19 named sources read in full publish a figure; 14 publish none, read 7 November 2026.
Payroll Deduction Rates, jurisdiction Canada: median 7.95 percent across 2 sources, read 7 November 2026.
Payroll Deduction Rates, jurisdiction Canada: median 1.63 CAD across 1 source, read 7 November 2026.
Payroll Deduction Rates, jurisdiction Quebec: median 3.30 percent across 2 sources, read 7 November 2026.
Payroll Deduction Rates, contribution CPP2 self-employed: median 8 percent across 1 source, read 7 November 2026.
Cite as: "canadapayrollcalculator.com Payroll Deduction Rates", updated 2026-11-07, https://canadapayrollcalculator.com/datasets/payroll-deduction-rates/.
Download the CSV (6 rows, computed 2026-11-07)
Want these numbers checked by a payroll professional?
Tell us what you're hiring for and we'll introduce you to up to three firms, each a Canadian accountant or payroll provider who works with employers your size.
We introduce; we don't advise. Any engagement and its terms are between you and the provider.
Questions this data answers
What are the CPP, CPP2, QPP, EI and QPIP rates, maximums and exemptions an employee is deducted and an employer remits, per year and per jurisdiction?
The Payroll Deduction Rates carries 5 published figures read from 4 sources' own pages; the 4 published figures given by jurisdiction run from 1.30 to 11.90 percent, read 7 November 2026.
Where do the figures in the Payroll Deduction Rates come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 19 named sources were read and 5 publish a figure; the 14 that publish none are recorded as not published, never estimated.