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.
Current-year summary
2026 CPP/QPP contribution snapshot
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
Loading reference values.
Notes and assumptions
CPP/QPP contribution rates and maximums are loaded from the shared OpenBook Planning government-benefits reference data file.
Official sources
These source links are attached to the reference data file used by this page.
- Source links load from the centralized reference data file.