CPP and EI · 2026
What CPP and EI take off the pay, before income tax.
By Vishal Tomar · Checked against official sources · Updated 13 November 2026
Outside Quebec, the employee rate is 5.95% up to the year's maximum pensionable earnings of $74,600.00, after the $3,500.00 exemption. The maximum is $4,230.45, of which $3,519.45 is base and $711.00 is the first additional contribution. CPP2 is 4% of earnings between $74,600.00 and $85,000.00, to a maximum of $416.00. EI is 1.63% up to $68,900.00, maximum $1,123.07. All of those amounts are in T4127 January 2026.
In Quebec, employee QPP is 6.3% to a maximum of $4,479.30, and QPP2 is the same $416.00 cap, from Revenu Québec's QPP table. QPIP is 0.430% up to $442.90, from Revenu Québec's QPIP table. Quebec EI is 1.3%, maximum $895.70, from the same T4127 edition.
Income tax is separate: take-home pay by province.
Employee premiums
Educational only, not financial or tax advice. Not affiliated with CRA. Full disclaimer.
CPP and EI for the year
$4,718.75
- CPP base
- $3,044.25
- First additional
- $615.00
- CPP2
- $0.00
- EI
- $1,059.50
- Each of 26 pays, pension
- $140.74
- Each pay, EI
- $40.75
- Each pay, total
- $181.49
The pay lines divide the annual premium by 26. A payroll program uses the per-period exemption in T4127, so one stub can differ by cents. Employer shares are not included.
Questions
Is the amount on each line the withholding on one stub?
No. Each pay line is the annual employee premium divided by 52, 26, 24, or 12. T4127 withholds using a per-period basic exemption, so a single stub can differ by cents. The annual total is the figure to compare with a T4.
What changes in Quebec?
Quebec uses the Quebec Pension Plan instead of the CPP, a lower EI rate from T4127, and the Quebec Parental Insurance Plan. Those 2026 employee amounts are on Revenu Québec's QPP and QPIP pages and on T4127. The box turns them on. Employer shares are not calculated.