The following changes have been announced: Canada Pension Plan (CPP) annual maximum pensionable earnings has increased to $74,600 in 2026 up from $71,300 in 2025 Canada Pension Plan (CPP) annual maximum contributory earnings has increased to $71,100 in 2026 up from $67,800 in 2025. Canada Pension Plan (CPP) employee and employer yearly maximum employee contribution has increased to $4230.45 in 2026 from $4034.10 in 2025. Canada Pension Plan (CPP) employee and employer contribution remains unchanged at 5.95% for 2026. Canada Pension Plan (CPP) annual maximum additional pensionable earnings increased to $85,000 in 2026 from $81,200 in 2025. Canada Pension Plan (CPP) employee and employer yearly maximum additional contribution increased to $416 in 2026 from $396 in 2025. Canada Pension Plan (CPP) employee and employer additional contribution rate remains unchanged at 4% for 2026. |
The following Employment Insurance changes have been announced: Outside Quebec Outside Quebec Employment Insurance (EI) employee annual maximum insurable earnings has increased to $68,900 in 2026 from $65,700 in 2025 Outside Quebec Employment Insurance (EI) employee premium rate has decreased to 1.63% in 2026 from 1.64% in 2025 Outside Quebec Employment Insurance (EI) employee yearly maximum premium has increased to $1,123.07 in 2026 from $1,077.48 2025. Outside Quebec Employment Insurance (EI) employer premium remains the same at 1.40*%* for 2026 which translates to an Employer rate of 2.282% for 2026 decreased from 2.296% in 2025 Outside Quebec Employment Insurance (EI) employer yearly maximum premium has increased to $1572.30 in 2026 from $1,508.47 in 2025 Inside Quebec
Quebec Employment Insurance (EI) employee annual maximum insurable earnings has increased to $68,900 in 2026 from $65,700 in 2025 Quebec Employment Insurance (EI) employee yearly maximum premium has increased to $895.70 in 2026 from $860.67 in 2025 Quebec Employment Insurance (EI) employee premium rate has decreased to 1.30% in 2026 from 1.31% 2025 Quebec Employment Insurance (EI) employer premium remains the same for 2026 at 1.40% as 2025 Quebec Employment Insurance (EI) employer yearly maximum premium has increased to $1253.98 in 2026 from $1204.94 in 2025 |