CPP Maximum Pensionable Earnings 2027 Calculator
Canada Pension Plan contributions on the latest figures published by the CRA (2026): maximum pensionable earnings (YMPE) $74,600, basic exemption $3,500, rate 5.95%; second ceiling (YAMPE) $85,000 with a 4% CPP2 contribution on earnings between the two. The 2027 maximums have not been announced yet, so this page uses 2026. Self-employed people pay both halves.
2026 CPP Figures
Maximum annual pensionable earnings $74,600, basic exemption $3,500, maximum contributory earnings $71,100. The employee and employer rate is 5.95% each, so the maximum annual contribution is $4,230.45 each, or $8,460.90 for the self-employed. In 2025 the maximum pensionable earnings were $71,300 and the maximum contribution $4,034.10.
CPP2: the Second Ceiling
Since 1 January 2024 a second additional contribution (CPP2) is deducted on earnings above the first ceiling up to the year's additional maximum pensionable earnings: $85,000 in 2026 ($81,200 in 2025). The rate is 4% each for employee and employer, with a 2026 maximum of $416 each, or $832 for the self-employed.
Worked Example
Employee earning $95,000: CPP on $71,100 at 5.95% = $4,230.45, plus CPP2 on $10,400 at 4% = $416. Total $4,646.45, which is also the maximum for an employee in 2026.
What About 2027?
The CRA announces each year's maximums late in the previous year. The 2027 figures were not published when this page was last updated, so nothing here is a 2027 figure.
Source and Disclaimer
An annual estimate. Payroll deducts CPP per pay period, and the result can differ slightly for part-year employment.
Source: CRA — CPP contribution rates, maximums and exemptions and CPP2 rates and maximums. Last updated: October 2026.