# 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.

Canada Payroll Calculator · https://canadapayrollcalculator.com/datasets/payroll-deduction-rates/ · computed 2026-11-07

**Range by jurisdiction:** 1.3 to 11.9 % (range 1.3 to 11.9 %; 5 published figures; 5 of 19 sources read publish one).

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 |
|---|---|---|---|
| jurisdiction Canada | 7.95 % | 4 to 11.9 % | 2 |
| jurisdiction Canada | 1.63 CAD | 1.63 to 1.63 CAD | 1 |
| jurisdiction Quebec | 3.3 % | 1.3 to 5.3 % | 2 |
| contribution CPP2 self-employed | 8 % | 8 to 8 % | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [Government of Canada, contributions to the Canada Pension Plan](https://www.canada.ca/en/services/benefits/publicpensions/cpp/contributions.html) | 11.9 % | Canada | 2026-11-07 |
| [CRA, CPP enhancement](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html) | 8 % | CPP2 self-employed | 2026-11-07 |
| [Retraite Quebec, contributions to the Quebec Pension Plan](https://www.retraitequebec.gouv.qc.ca/en/employeur/role_rrq/Pages/cotisations.aspx) | 5.3 % | Quebec | 2026-11-07 |
| [CRA, CPP enhancement](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html) | 4 % | Canada | 2026-11-07 |
| [ESDC, summary of the 2026 actuarial report on the EI premium rate](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html) | 1.63 CAD | Canada | 2026-11-07 |
| [ESDC, 2026 QPIP rates and employer multiples](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2026-qpip-rates-multiples.html) | 1.3 % | Quebec | 2026-11-07 |

## The sentence each figure was read from (6)

- [Government of Canada, contributions to the Canada Pension Plan](https://www.canada.ca/en/services/benefits/publicpensions/cpp/contributions.html), 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](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html), read 2026-11-07: "8% for self-employed individuals"
- [Retraite Quebec, contributions to the Quebec Pension Plan](https://www.retraitequebec.gouv.qc.ca/en/employeur/role_rrq/Pages/cotisations.aspx), 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](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html), 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](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html), 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](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2026-qpip-rates-multiples.html), read 2026-11-07: "Corresponding employer multiples of the employee premium rate of 1.30%"

## Read in full, publishes no figure

- [CRA, CPP contribution rates, maximums and exemptions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html), read 2026-09-12: every candidate on the page was refused
- [CRA, second additional CPP (CPP2) contribution rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html), read 2026-10-31: every candidate on the page was refused
- [CRA, EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html), read 2026-09-19: every candidate on the page was refused
- [CRA, calculate CPP contributions deductions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums.html), read 2026-09-11: read in full and no accepted figure on the page
- [CRA, Payroll Deductions Online Calculator (PDOC)](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html), read 2026-10-31: every candidate on the page was refused
- [CRA, T4127 Payroll Deductions Formulas, 122nd edition](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html), read 2026-09-11: every candidate on the page was refused
- [CRA, T4127 index of editions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4127-payroll-deductions-formulas-computer-programs.html), read 2026-09-11: read in full and no accepted figure on the page
- [CRA, T4032 Payroll Deductions Tables index](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4032-payroll-deductions-tables.html), read 2026-09-11: read in full and no accepted figure on the page
- [CRA, how to calculate payroll deductions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/how-to-calculate.html), read 2026-09-11: read in full and no accepted figure on the page
- [Revenu Quebec, maximum pensionable earnings and QPP contribution rate](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpp-contributions/maximum-pensionable-earnings-and-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](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpip-premiums/maximum-insurable-earnings-and-premium-rate/), read 2026-10-02: read in full and no accepted figure on the page
- [Revenu Quebec, employers: principal changes for 2026](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/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](https://www.rqap-lois.gouv.qc.ca/en/news/premium-rates-and-maximum-insurable-earnings-for-2026), read 2026-10-09: every candidate on the page was refused
- [CRA, T4008 Payroll Deductions Supplementary Tables](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4008-payroll-deductions-supplementary-tables.html), 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.

## Sources

- [CRA, CPP contribution rates, maximums and exemptions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, second additional CPP (CPP2) contribution rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, EI premium rates and maximums](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, CPP enhancement](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-enhancement.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, calculate CPP contributions deductions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, Payroll Deductions Online Calculator (PDOC)](https://www.canada.ca/en/revenue-agency/services/e-services/digital-services-businesses/payroll-deductions-online-calculator.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, T4127 Payroll Deductions Formulas, 122nd edition](https://www.canada.ca/en/revenue-agency/services/forms-publications/payroll/t4127-payroll-deductions-formulas/t4127-jan/t4127-jan-payroll-deductions-formulas-computer-programs.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, T4127 index of editions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4127-payroll-deductions-formulas-computer-programs.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, T4032 Payroll Deductions Tables index](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4032-payroll-deductions-tables.html) (the publisher's own terms; quoted for reporting and comment)
- [CRA, how to calculate payroll deductions](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/how-to-calculate.html) (the publisher's own terms; quoted for reporting and comment)
- [ESDC, summary of the 2026 actuarial report on the EI premium rate](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/reports/premium/rates2026.html) (the publisher's own terms; quoted for reporting and comment)
- [ESDC, 2026 QPIP rates and employer multiples](https://www.canada.ca/en/employment-social-development/programs/ei/ei-list/ei-employers/premium-reduction-program/2026-qpip-rates-multiples.html) (the publisher's own terms; quoted for reporting and comment)
- [Government of Canada, contributions to the Canada Pension Plan](https://www.canada.ca/en/services/benefits/publicpensions/cpp/contributions.html) (the publisher's own terms; quoted for reporting and comment)
- [Revenu Quebec, maximum pensionable earnings and QPP contribution rate](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpp-contributions/maximum-pensionable-earnings-and-contribution-rate/) (the publisher's own terms; quoted for reporting and comment)
- [Revenu Quebec, maximum insurable earnings and QPIP premium rate](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpip-premiums/maximum-insurable-earnings-and-premium-rate/) (the publisher's own terms; quoted for reporting and comment)
- [Revenu Quebec, employers: principal changes for 2026](https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/employers-principal-changes-for-2026/) (the publisher's own terms; quoted for reporting and comment)
- [Retraite Quebec, contributions to the Quebec Pension Plan](https://www.retraitequebec.gouv.qc.ca/en/employeur/role_rrq/Pages/cotisations.aspx) (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](https://www.rqap-lois.gouv.qc.ca/en/news/premium-rates-and-maximum-insurable-earnings-for-2026) (the publisher's own terms; quoted for reporting and comment)
- [CRA, T4008 Payroll Deductions Supplementary Tables](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/t4008-payroll-deductions-supplementary-tables.html) (the publisher's own terms; quoted for reporting and comment)
- [canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions.html) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

CSV: https://canadapayrollcalculator.com/datasets/payroll-deduction-rates.csv
JSON: https://canadapayrollcalculator.com/datasets/payroll-deduction-rates.json
Embed (plain HTML, static link back): see https://canadapayrollcalculator.com/datasets/payroll-deduction-rates/#median