What is the basic employee CPP contribution rate?

The base CPP rate is 5.95% on pensionable earnings between the $3,500 basic exemption and the $68,500 maximum ceiling.

What is the maximum Employment Insurance (EI) premium in Canada?

Employees pay 1.66% on insurable earnings up to $63,200 (capping at $1,049.12), while employers pay 1.4 times the employee rate.

CanadaCPP & EI Canadian Payroll DeductionsFinance & Salary

Canada Pension Plan (CPP, CPP2) & Employment Insurance (EI) Payroll Calculator

Calculate statutory Canadian payroll deductions: base Canada Pension Plan (CPP 5.95% on earnings between $3,500 and $68,500 YMPE cap), CPP enhancement (CPP2 4% between $68,500 and $73,200 YAMPE), and Employment Insurance (EI 1.66% up to $63,200 cap).

Payroll & Deductions Salaries & Monthly Wages Pensions & Superannuation

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Annual Gross Employment Salary (CAD $)

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Calculated ResultCPP & EI Canadian Payroll Deductions

Total Annual Statutory Payroll Deductions (CPP + CPP2 + EI)

5,104.62CAD $

Total Canada Pension Plan (CPP + CPP2)

4,055.5 CAD $

Employment Insurance (EI 1.66%)

1,049.12 CAD $

Detailed Calculation Breakdown

Base CPP (5.95%)

3,867.5 CAD $

CPP2 Tier (4.0%)

188 CAD $

EI Premiums

1,049.12 CAD $

Total Deductions

5,104.62 CAD $

Calculation Methodology

Base CPP = min(max(0, Salary - $3,500), $65,000) * 5.95% (Max $3,867.50). CPP2 = min(max(0, Salary - $68,500), $4,700) * 4.0% (Max $188). EI = min(Salary, $63,200) * 1.66% (Max $1,049.12).

Important Legal & Educational Disclaimer

Employers match 100% of employee CPP (5.95%) and 1.4x of employee EI (2.324%). Self-employed Canadians pay both employee and employer portions.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Introduced as part of the CPP enhancement, CPP2 is a 4% employee contribution (matched by 4% employer) on earnings between $68,500 (YMPE) and $73,200 (YAMPE).

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