Retirement Guide

CPP enhancement: the deduction change, the 2026 rates and what it adds to a pension

By Alex Francisco Updated Oct 8, 2026 Figures checked Oct 8, 2026 13 min read

What is the CPP enhancement and how does it change CPP deductions in 2026?

The CPP enhancement is the gradual expansion of the Canada Pension Plan that began on January 1, 2019, raising the employee contribution rate from 4.95% to 5.95% and adding a second contribution, CPP2, of 4% on earnings between $74,600 and $85,000 in 2026. In return, the CPP grows to replace one third (33.33%) of covered average work earnings received after 2019, up from 25%. Only people who work and contribute in 2019 or later are affected.

The CPP enhancement started on January 1, 2019 and has two parts: a first additional contribution phased in from 2019 to 2023 and a second one, CPP2, phased in over 2024 and 2025.
The employee CPP rate rose in steps from 4.95% in 2018 to 5.95% in 2023, where it remains in 2026; self-employed people pay 11.9%, up from 9.9%.
CPP2 is a separate 4% deduction on 2026 earnings between $74,600 and $85,000, to a maximum of $416 for an employee and $832 for a self-employed person.
Under the enhancement the CPP grows to replace one third (33.33%) of covered average work earnings received after 2019, compared with 25% before.
The maximum CPP retirement pension rises by more than 50% only for people who make enhanced contributions for 40 years, so younger workers gain the most.
A pension that started before 2019, with no work or contributions afterward, is not changed by the enhancement, and eligibility rules for CPP benefits stay the same.

— YieldMaple, figures checked against official sources on October 8, 2026. Sources

The CPP enhancement is the reason the Canada Pension Plan line on a pay stub is larger than it was before 2019, and the reason higher earners now see a second line called CPP2. It is not a new benefit with its own application. Employment and Social Development Canada (ESDC) describes it as a top-up to the base CPP, paid for by higher contributions from workers and employers. The table shows the three parts of the plan as they stand in 2026.

The three parts of the CPP in 2026

How to read this table: the base CPP is the original plan. The two additional components are the enhancement. Employers pay the same rate as the employee on each part, and self-employed people pay both shares.

Part of the CPP	Phased in	2026 earnings it applies to	Employee rate	Self-employed rate	Part of the enhancement?
Base CPP	In place before 2019	$3,500 to $74,600	4.95%	9.9%	No
First additional component	2019 to 2023	$3,500 to $74,600	1%	2%	Yes
Second additional component (CPP2)	2024 and 2025	$74,600 to $85,000	4%	8%	Yes

This page is education, not tax or retirement advice. The figures come from the Canada Revenue Agency (CRA) and ESDC. Pay stubs and the T4 slip show the contributions actually deducted, and My Service Canada Account shows a personal contribution history and pension estimate.

What is the CPP enhancement?

The CPP enhancement is a two-stage increase in both CPP contributions and CPP benefits. The CRA’s wording is that on January 1, 2019, most Canadian employees, employers and self-employed individuals started to make additional contributions to the CPP as part of the enhancement. ESDC lists three parts of the plan today:

The base CPP, the original plan, funded by a 4.95% contribution from the employee and the same from the employer.
The first additional component, phased in between 2019 and 2023. It covers the same range of earnings as the base plan and adds 1% to the employee rate, for a total of 5.95%.
The second additional component, phased in over 2024 and 2025 and usually called CPP2. It covers a new band of earnings above the original limit, at 4%.

The enhancement raises four benefits for people who contributed to it: the retirement pension, the post-retirement benefit, the disability pension and the survivor’s pension. ESDC is explicit that it does not change who is eligible for any of them.

How did the Canada Pension Plan deduction change from 2019 to 2023?

The first stage was a rate increase on the earnings the CPP already covered. The employee rate was 4.95% in 2018, the last year before the enhancement, and it rose a little each January until it reached 5.95% in 2023. The yearly earnings ceiling, the Year’s Maximum Pensionable Earnings (YMPE), kept rising with average wages over the same years, so the maximum contribution grew for two reasons at once.

CPP contribution rate and maximum by year, 2018 to 2026

How to read this table: the rate is what the employee pays, and the employer pays the same again. It covers the base CPP and the first additional component together. CPP2 is separate and is in the next table.

Year	Earnings ceiling (YMPE)	Employee rate	Max employee contribution	Max self-employed contribution	Stage of the enhancement
2018	$55,900	4.95%	$2,593.80	$5,187.60	Last year before the enhancement
2019	$57,400	5.1%	$2,748.90	$5,497.80	First additional component starts
2020	$58,700	5.25%	$2,898.00	$5,796.00	Phase-in
2021	$61,600	5.45%	$3,166.45	$6,332.90	Phase-in
2022	$64,900	5.7%	$3,499.80	$6,999.60	Phase-in
2023	$66,600	5.95%	$3,754.45	$7,508.90	First additional component fully phased in
2024	$68,500	5.95%	$3,867.50	$7,735.00	CPP2 starts
2025	$71,300	5.95%	$4,034.10	$8,068.20	CPP2 fully phased in
2026	$74,600	5.95%	$4,230.45	$8,460.90	Rates unchanged; ceilings indexed

The first step was small. The 2019 rate of 5.1% was only 0.15 of a percentage point above the old rate, and the later steps were larger: 5.25% in 2020, 5.45% in 2021, 5.7% in 2022 and 5.95% from 2023 on. The basic exemption did not move. It was $3,500 in every year in the table, so contributions start on earnings above $3,500 in 2026 just as they did in 2018.

Two separate forces sit behind the jump in the maximum, from $2,593.80 in 2018 to $4,230.45 in 2026. If the old 4.95% rate were applied to the 2026 ceiling, the maximum would be $3,519.45. The remaining $711.00 is the first additional contribution, which is the part the enhancement added.

What is CPP2, the second part of the enhancement?

CPP2 is a second deduction that began on January 1, 2024. The CRA describes it as additional CPP contributions for workers who earn higher wages, made on top of base and first additional contributions. It depends on two ceilings:

The first earnings ceiling is the YMPE: $74,600 in 2026, up from $71,300 in 2025.
The second earnings ceiling is the Year’s Additional Maximum Pensionable Earnings (YAMPE). The CRA sets it at approximately 7% above the first ceiling for 2024 and approximately 14% above it for 2025 and later years. For 2026 it is $85,000.

Employees contribute 4% of what they earn between the two ceilings, and the employer contributes 4% as well. Self-employed people contribute 8% of net business income in that band.

CPP2 ceilings and maximums since it began

How to read this table: CPP2 applies only to earnings between the first ceiling (YMPE) and the second ceiling (YAMPE) for that year.

Year	First ceiling (YMPE)	Second ceiling (YAMPE)	Employee rate	Max employee	Max self-employed
2024	$68,500	$73,200	4%	$188	$376
2025	$71,300	$81,200	4%	$396	$792
2026	$74,600	$85,000	4%	$416	$832

The 2026 CPP2 band is $10,400 wide, which is where the $416 employee maximum comes from. A worker who earns less than $74,600 in 2026 pays no CPP2 at all. ESDC adds that the band only affects contributions in years when annual earnings are above the original limit, which for 2026 means earnings from $74,601 up to $85,000. The pay-by-pay timing of CPP2, including when it starts and stops during the year, is laid out in the CPP and EI maximums for 2026.

What are the 2026 CPP rates and ceilings?

Putting both stages together, the 2026 rules for a worker outside Quebec are:

Earnings up to $3,500: no CPP.
Earnings from $3,500 to $74,600: 5.95% from the employee and 5.95% from the employer, to a maximum of $4,230.45 each. Self-employed people pay 11.9%, to a maximum of $8,460.90.
Earnings from $74,600 to $85,000: CPP2 at 4% from the employee and 4% from the employer, to a maximum of $416 each. Self-employed people pay 8%, to a maximum of $832.
Earnings above $85,000: no further CPP or CPP2.

The most the enhancement itself takes from one employee in 2026 is $1,127.00, at any salary of $85,000 or more. The rest of the CPP deduction is the base contribution that existed before 2019.

How much does the CPP enhancement take from a paycheque?

The example follows one bi-weekly pay for a salary of $60,000 a year (26 pays), outside Quebec. It uses the CRA’s 2026 rates and its per-pay basic exemption of $134.61 for 26 pay periods. Payroll software applies the CRA’s exact formulas and can differ by a cent.

Step	Calculation	Amount per pay
Gross pay	$60,000 ÷ 26	$2,307.69
Pay that CPP applies to	Gross pay minus the $134.61 exemption	$2,173.08
Base CPP	4.95% of that amount	$107.57
First additional CPP (the enhancement)	1% of that amount	$21.73
CPP deducted on the pay stub	5.95% of that amount	$129.30
CPP2	Earnings never pass $74,600	none

At this salary the enhancement costs about $21.73 a pay, or $565.00 over the year, and the employer pays the same amount again. The pay stub shows a single CPP line, so the split between base and enhancement is not visible until the tax return.

The yearly cost depends on salary. The table applies the 2026 rates to five example salaries; the last column spreads the enhancement part evenly over 26 pays to give a sense of scale, although CPP2 in practice lands on the pays late in the year, after earnings pass $74,600.

Salary	Base CPP (4.95%)	First additional (1%)	CPP2 (4%)	Total for 2026	Enhancement part, averaged per bi-weekly pay
$45,000	$2,054.25	$415.00	none	$2,469.25	$15.96
$60,000	$2,796.75	$565.00	none	$3,361.75	$21.73
$74,600	$3,519.45	$711.00	none	$4,230.45	$27.35
$80,000	$3,519.45	$711.00	$216.00	$4,446.45	$35.65
$100,000	$3,519.45	$711.00	$416.00	$4,646.45	$43.35

Income tax and EI premiums are separate deductions and are not in these tables. The Canadian income tax calculator shows the full picture for a given salary and province.

CPP increase: what does the enhancement add to a future pension?

Two different things get called a CPP increase. One is the yearly cost-of-living adjustment: CPP benefits already being paid went up by 2.0% in January 2026, and that happens whether or not a person ever contributed to the enhancement. The other is the enhancement itself, which raises the pension a worker builds from 2019 onward. This section is about the second one.

ESDC describes the payoff in three statements, and all three are about earnings and contributions from 2019 onward.

A higher replacement rate. Up until 2019, the CPP retirement pension replaced one quarter (25%) of average work earnings. Under the enhancement, the CPP grows to replace one third (33.33%) of the covered average work earnings received after 2019.
A higher ceiling on the earnings that count. The maximum level of earnings protected by the CPP was increased by 14% over 2024 and 2025. That is the CPP2 band: earnings between $74,600 and $85,000 in 2026 now earn pension credit where they earned none before 2024.
A higher maximum. The enhancement will increase the maximum CPP retirement pension by more than 50% for those who make enhanced contributions for 40 years.

ESDC does not publish a dollar figure for the fully enhanced maximum, so none is given here. What it does publish is the current maximum, which already creeps up each month because of the enhancement. A new retirement pension starting at 65 had a maximum of $1,507.65 a month in January 2026 and $1,524.78 a month in December 2026, a difference of $17.13 within one year. The average new pension at 65 was $858.34 a month in July 2026, so most people are well below either figure. The month-by-month amounts and the rules for reaching them are in the guide to the maximum CPP benefit.

The enhancement also reaches three other benefits:

Post-retirement benefit. It is higher for someone who receives a CPP or QPP retirement pension and continues to work and contribute in 2019 or later.
Disability pension. It increased starting in 2019, based on how much and for how long the person contributed to the enhanced CPP. A disability pension that began before 2019 is not affected. The CPP disability benefits guide covers the amounts.
Survivor’s pension. It increased starting in 2019, based on the deceased contributor’s enhanced contributions. If the spouse or partner made no contributions in 2019 or later, the survivor’s pension does not change.

Who gains the most from the CPP enhancement?

The enhanced part of the pension is earned one year at a time. ESDC states that the pension increases based on how much and for how long a person contributes to the enhanced CPP, and that the enhanced component is calculated on the best 40 years of earnings. Four groups follow from that.

Workers with a full career after 2019 gain the most. Someone who contributes every year from 2019 reaches 40 years of contributions to the enhancement at the end of 2058. ESDC’s “more than 50%” figure is for people with 40 years of enhanced contributions, and the 2019 to 2022 contributions were made at the lower phase-in rates.
Mid-career workers get a partial enhancement. Each year contributed after 2019 adds to the enhanced component, so the top-up grows with every working year between now and retirement.
People retiring now get a small top-up. A pension starting at the end of 2026 can include at most 8 years of first additional contributions and 3 years of CPP2, and the earliest of those years were at the lower phase-in rates.
People who stopped contributing before 2019 get nothing from it. ESDC states that the enhancement only affects those who work and contribute to the CPP in 2019 or after.

Earnings level matters too. The first additional component raises the pension on earnings up to the first ceiling, so it reaches every contributor. CPP2 only builds extra pension for workers whose earnings pass $74,600 in 2026. Years out of the workforce to raise a child under 7, or because of a disability, can be credited to the enhanced component through the drop-in provisions, and the child-rearing one has to be requested.

The OAS, CPP and GIS planner estimates retirement benefits from an earnings history, and the timing question is covered in taking CPP at 60, 65 or 70.

Is the extra CPP contribution tax deductible?

The enhanced contributions get better tax treatment than the base ones. Base CPP contributions are claimed on line 30800 of the tax return as a non-refundable tax credit, as they were before 2019. The enhanced contributions, meaning the first additional amount and CPP2, are a deduction from income on line 22215. The CRA’s line 22215 page says the amount is worked out on Schedule 8 from boxes 16, 16A, 17 and 17A of the T4 slip.

For the 2025 tax year the CRA lists a maximum line 22215 deduction of $1,074.00: $678.00 of first additional contributions plus $396.00 of CPP2. The CRA’s page had not been updated for 2026 when this page was checked, but on the 2026 rates the maximum works out to $1,127.00. Self-employed people use line 22200 for the deduction and line 31000 for the base-contribution credit, both worked out on Schedule 8.

A deduction lowers net income, which a credit does not, so the enhanced contributions come off income before the federal and provincial tax brackets are applied. Certified tax software fills in Schedule 8 from the T4 slip.

How does the enhancement work for self-employed people and in Quebec?

Self-employed people pay the employee and employer shares together. Before January 1, 2019 that was 9.9%. In 2026 it is 11.9% on net earnings between $3,500 and $74,600 and 8% on earnings between $74,600 and $85,000, for maximums of $8,460.90 and $832. The whole year’s contribution is calculated on Schedule 8 and comes due with the tax return.

Quebec has its own plan. ESDC states that people who only work in Quebec contribute to the Québec Pension Plan (QPP), which Retraite Québec has enhanced along the same lines. In 2026 a Quebec worker pays a 5.3% base rate and a 1% first additional rate, 6.3% in total, on the same $3,500 to $74,600 range, plus 4% on the band up to $85,000.

Does the CPP deduction change again in 2027?

The enhancement itself is fully phased in, so no further enhancement rate increases are scheduled. Two things still move.

The ceilings are indexed every year. The YMPE rises with the average wage in Canada, and the YAMPE follows at approximately 14% above it. A higher ceiling means a higher maximum contribution even at the same rates. The CRA had not posted the 2027 figures on October 8, 2026; its pages carrying the 2026 figures are dated late October 2025.
The base rate is set to fall. On April 28, 2026 the Government of Canada announced its intention to reduce the combined base CPP rate from 9.9% to 9.5%, effective January 1, 2027. For employees and employers that is 4.95% to 4.75% each. The first and second additional rates are not affected, so the employee rate on earnings up to the first ceiling would be 5.75%. At a salary of $60,000 that would be about $113.00 less CPP in a year.

This is an announced intention reported in the CRA’s payroll formulas guide, not yet a published 2027 rate table. This page is updated when the CRA posts the 2027 figures.

Common misunderstandings about the CPP enhancement

“CPP2 is a new tax.” CPP2 contributions go into the CPP and build a larger pension on earnings above the first ceiling. ESDC’s wording is that a higher contribution brings a higher future benefit amount.
“Everyone pays CPP2.” Only earnings above $74,600 in 2026 attract it.
“The enhancement raises every pension by half.” The “more than 50%” figure applies to the maximum pension after 40 years of enhanced contributions, not to pensions already in pay or to people with a few enhanced years.
“Higher deductions mean the rate went up again this year.” The rate has been 5.95% since 2023. Year-to-year increases since then come from the indexed ceilings.
“The enhancement changes who qualifies.” Eligibility for CPP benefits is the same as before.
“The pay stub shows the enhancement separately.” A pay stub typically shows CPP as one line and CPP2 as another; the split between base and first additional contributions only appears on Schedule 8.

Where can contributions and the enhanced amount be checked?

Pay stubs and the T4 slip show the CPP and CPP2 deducted. If the T4 looks wrong, the employer is the first contact, then the CRA.
CRA My Account lists T4 slips, and the notice of assessment shows what was claimed on lines 22215 and 30800.
My Service Canada Account shows the contribution history used for the pension and an estimate of the retirement pension. ESDC points people there, or to Service Canada, for questions about the enhanced amount once a payment arrives.
Two jobs in one year can lead to more CPP or CPP2 being deducted than the yearly maximum, because each employer deducts on its own. The excess is refunded through line 44800 of the tax return.

When retirement gets close, how to apply for CPP walks through the application, and the retirement income planning guide shows how the CPP fits with OAS, a RRIF and personal savings. Workers who want to build savings on top of the CPP can check their room in the RRSP contribution limit guide.

Frequently asked questions

What is the CPP enhancement?

The CPP enhancement is a gradual expansion of the Canada Pension Plan that started on January 1, 2019. It adds two components on top of the base CPP: a first additional component, phased in between 2019 and 2023, and a second additional component, known as CPP2, phased in over 2024 and 2025. Workers and employers contribute more, and in exchange the retirement pension, post-retirement benefit, disability pension and survivor's pension are higher for people who contributed to the enhancement.

What is the Canada Pension Plan deduction change?

There were two changes to the CPP deduction on a pay stub. First, the employee rate went up in steps from 4.95% in 2018 to 5.95% in 2023, on earnings between $3,500 and the yearly ceiling. Second, since January 1, 2024, a separate deduction called CPP2 takes 4% of earnings above that ceiling, up to a second ceiling. For 2026 the two ceilings are $74,600 and $85,000. Employers match both deductions.

Why did CPP deductions increase?

CPP deductions increased because of the CPP enhancement, which the Canada Revenue Agency says was designed to increase retirement income for working Canadians and their families. The extra contributions pay for a larger pension: the CPP grows to replace one third (33.33%) of covered average work earnings received after 2019, instead of 25%. The yearly ceiling also rises each year with the average wage in Canada, which raises the maximum contribution even when the rate does not change.

What is the CPP contribution rate for 2026?

For 2026 the employee and employer CPP rate is 5.95% each on earnings between $3,500 and $74,600, to a maximum of $4,230.45 each. That 5.95% is the 4.95% base rate plus the 1% first additional rate. CPP2 is 4% each on earnings between $74,600 and $85,000, to a maximum of $416. Self-employed people pay both shares: 11.9%, to a maximum of $8,460.90, and 8% for CPP2, to a maximum of $832.

Does everyone pay CPP2?

No. The Canada Revenue Agency states that anyone earning less than the first earnings ceiling makes no CPP2 contributions and simply continues with base and first additional contributions of 5.95%. In 2026 the first earnings ceiling is $74,600, so CPP2 only applies to the part of a worker's earnings between $74,600 and $85,000. Nothing above $85,000 is subject to CPP or CPP2.

How much will the CPP enhancement increase a pension?

Employment and Social Development Canada says the increase depends on how much and for how long a person contributes to the enhanced CPP. For those who make enhanced contributions for 40 years, the enhancement raises the maximum CPP retirement pension by more than 50%. Someone with only a few years of enhanced contributions gets a much smaller top-up. A personal estimate is available in My Service Canada Account.

Does the CPP enhancement affect people who are already retired?

Only if they worked and contributed to the CPP in 2019 or later. Employment and Social Development Canada states that the enhancement only affects those who work and contribute in 2019 or after. A retiree who keeps working and contributing while receiving a CPP or QPP retirement pension builds a higher post-retirement benefit. A pension based entirely on contributions made before 2019 is not changed, apart from the usual yearly indexing.

Who benefits the most from the CPP enhancement?

Workers with the most years of contributions after 2019 benefit the most, because the enhanced part of the pension is built one year of contributions at a time and reaches its full size after 40 years. People early in their careers in 2019 or later can collect the full enhancement. Workers who were close to retirement in 2019 paid the higher rate for only a few years and receive a correspondingly small increase.

Is the CPP enhancement tax deductible?

Yes, for the enhanced part. Employees deduct their first additional contributions and CPP2 from income on line 22215 of the tax return, worked out on Schedule 8 from the T4 slip. Base CPP contributions are still claimed as a non-refundable tax credit on line 30800. For the 2025 tax year, the CRA's maximum line 22215 deduction was $1,074.00, made up of $678.00 of first additional contributions and $396.00 of CPP2.

Do self-employed people pay the CPP enhancement?

Yes, and they pay both the employee and the employer share. Before 2019 a self-employed person contributed 9.9% on earnings between the basic exemption and the yearly ceiling. With the first additional component the rate is 11.9%, to a maximum of $8,460.90 in 2026, and CPP2 adds 8% on earnings between $74,600 and $85,000, to a maximum of $832. The amounts are calculated on Schedule 8 of the tax return.

Does the CPP enhancement apply in Quebec?

People who only work in Quebec contribute to the Québec Pension Plan (QPP) instead of the CPP, and the QPP has its own matching enhancement run by Retraite Québec. In 2026 a Quebec worker pays a 5.3% base rate plus a 1% first additional rate on earnings between $3,500 and $74,600, and 4% on earnings between $74,600 and $85,000, the same second band as CPP2.

Will CPP deductions change again in 2027?

The enhancement rates are not scheduled to change. On April 28, 2026 the Government of Canada announced its intention to lower the base CPP rate for employees and employers from 4.95% to 4.75% each, effective January 1, 2027, with the first and second additional rates left as they are. The CRA had not posted the 2027 earnings ceilings or maximum contributions when this page was checked on October 8, 2026.

Part of our Old Age Security: the complete guide to OAS, GIS and the Allowance.

Rules, rates and sources

Last verified: September 29, 2026
Next scheduled check: December 31, 2026

Rule or table	In effect from	Verified
CPP enhancement — contribution rate phase-in (2018 to 2026), CPP2 ceilings and the official description of the benefit increase	January 1, 2026 to December 31, 2026	October 8, 2026
OAS, GIS and Allowance maximums quarter by quarter (October 2025 to December 2026), CPP 2026 adjustment and OAS clawback estimates	October 1, 2025 to December 31, 2026	October 6, 2026
CPP, CPP2 and EI contribution limits (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
CPP, CPP2, QPP and EI maximums for employees, employers and self-employed people (2026, with history)	January 1, 2026 to December 31, 2026	September 29, 2026
CPP, CPP2 and EI contribution rules — who pays, when deductions stop, overpayments, 2027 changes	January 1, 2026 to December 31, 2026	September 29, 2026
CPP retirement pension amounts and timing rules (2026)	January 1, 2026 to December 31, 2026	September 29, 2026
CPP retirement pension — month-by-month maximums (2025 and 2026) and the rules that decide who reaches the maximum	January 1, 2026 to December 31, 2026	October 8, 2026

Official sources

CPP contribution rates, maximums and exemptions — Canada.ca (2019 row, first year of the enhancement) — Canada Revenue Agency
Second additional CPP contribution (CPP2) rates and maximums — Canada.ca — Canada Revenue Agency
Canada Pension Plan (CPP) and the CPP enhancement — Canada.ca (start date and benefits affected) — Canada Revenue Agency
Canada Pension Plan enhancement — Canada.ca (the three components) — Employment and Social Development Canada
Line 22215 – Deduction for CPP or QPP enhanced contributions on employment income — Canada.ca (T4 boxes and Schedule 8) — Canada Revenue Agency
Maximum Benefit Amounts and Related Figures — CPP (2025) and OAS (October to December 2025), Table 5 — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (January to March 2026), Table 5 — Employment and Social Development Canada
Canada Pension Plan amounts and the Consumer price index — Canada.ca (January 2026 adjustment of CPP benefits) — Employment and Social Development Canada
Old Age Security — How much you could receive (Canada.ca; timing of the age-75 increase) — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (April to June 2026), Table 5 — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5 — Employment and Social Development Canada
Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (October to December 2026), Table 5 — Employment and Social Development Canada
Old Age Security payment amounts — Canada.ca (July to September 2026 increase; Internet Archive copy of the Canada.ca page, captured 2026-09-12) — Employment and Social Development Canada
EI premium rates and maximums — Canada.ca (federal table) — Canada Revenue Agency
T4127 Payroll Deductions Formulas, 122nd edition (effective January 1, 2026) — Table 8.4 base CPP/QPP — Canada Revenue Agency
T4127 Payroll Deductions Formulas, 123rd edition (effective July 1, 2026) — CPP chapter unchanged — Canada Revenue Agency
Work and contributions (Québec Pension Plan) — Retraite Québec — Retraite Québec
2026 Benefit Amounts and Key Data — Retraite Québec — Retraite Québec
Line 31200 – Employment insurance premiums through employment — Canada.ca (insurable earnings of $2,000 or less) — Canada Revenue Agency
Employment Insurance Act, section 96(4) — Refund, insurable earnings up to $2,000 — Justice Laws Website (Government of Canada)
Form T2204, Employee Overpayment of Employment Insurance Premiums (2025) — Canada.ca (line 16 credit) — Canada Revenue Agency
About the deduction of Canada Pension Plan (CPP) contributions — Canada.ca (who contributes) — Canada Revenue Agency
Starting and stopping CPP deductions — Canada.ca (election to stop at 65 to 69) — Canada Revenue Agency
Line 44800 – CPP or QPP overpayment — Canada.ca — Canada Revenue Agency
Line 45000 – Employment insurance overpayment — Canada.ca — Canada Revenue Agency
EI benefits for self-employed people — Canada.ca — Employment and Social Development Canada
Self-employed special benefits – Premiums — Canada.ca — Employment and Social Development Canada
About the deduction of Employment Insurance (EI) premiums — Canada.ca (first dollar, no age limit) — Canada Revenue Agency
EI regular benefits — How much you could receive — Canada.ca — Employment and Social Development Canada
Line 30800 – Base CPP or QPP contributions through employment income — Canada.ca — Canada Revenue Agency
Line 22200 – Deduction for CPP or QPP contributions on self-employment income and other earnings — Canada.ca — Canada Revenue Agency
CPP post-retirement benefit — Canada.ca — Employment and Social Development Canada
CPP retirement pension — How much you could receive (Canada.ca) — Employment and Social Development Canada
Canada Pension Plan — Pensions and benefits monthly amounts (Canada.ca) — Employment and Social Development Canada
CPP retirement pension — When to start your pension (Canada.ca) — Employment and Social Development Canada
CPP retirement pension — Do you qualify (Quebec / QPP) — Employment and Social Development Canada
Statistics on CPP monthly maximum amounts for new benefits (Open Government Portal, CSV) — Employment and Social Development Canada
Contributions to the Canada Pension Plan — contributory periods (Canada.ca) — Employment and Social Development Canada
Canada Pension Plan (R.S.C., 1985, c. C-8), section 48(4) — general drop-out percentage — Department of Justice Canada
Child-rearing provisions (Canada.ca) — Employment and Social Development Canada

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).