CPP Maximum Pensionable Earnings 2027 Calculator
CPP enhancement Phase 2 active since 2024. YMPE 2026 = $71,300 (5.95% rate). YAMPE 2026 = $81,200 (extra 4% CPP2 on excess). 2027 projected: YMPE $73,500, YAMPE $83,700. Self-employed pays both halves.
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CPP Enhancement Phases
Phase 1 (2019-2023): rate from 4.95% to 5.95%. Phase 2 (2024+): added YAMPE ceiling with 4% extra CPP2 contribution.
YMPE vs YAMPE
YMPE = Year's Maximum Pensionable Earnings (base ceiling, 5.95%). YAMPE = Year's Additional Max (CPP2 ceiling, additional 4%).
Tax Treatment
CPP1 contribution: deduction. CPP2 contribution: also deduction (improved from old non-refundable credit treatment).
Source and Disclaimer
canada.ca/en/revenue-agency. Final 2027 YMPE/YAMPE published November 2026.
Source: canada.ca/en/revenue-agency. Last updated: May 2026.