Government benefits reference

CPP/QPP Contribution Rates

2026 CPP and QPP contribution rates, pensionable-earnings ceilings, and maximum contribution amounts used for OpenBook Planning reference context.

Year: 2026 Source-linked Annual source check

Current-year summary

2026 CPP/QPP contribution snapshot

YMPESource data

YAMPESource data

CPP employee rateSource data

QPP employee rateSource data

Plain-language context

What this reference means

CPP applies outside Quebec. QPP applies to Quebec employment income. Both systems use a basic exemption, a first earnings ceiling, and a second additional earnings band.

The first ceiling is the year's maximum pensionable earnings, or YMPE. The second ceiling is the year's additional maximum pensionable earnings, or YAMPE. Second additional contributions apply only to pensionable earnings between those two amounts.

Reference table

2026 rates and maximums

Reference values are maintained in source data.

Notes and assumptions

CPP/QPP contribution rates and maximums are maintained with the source values for this reference.

Official sources

These links document the official sources used for this reference.

Source links are maintained with this reference.