CPP, QPP, EI & QPIP
Employees and employers each pay these on earnings up to the yearly ceilings. Self-employed people pay both shares of CPP or QPP.
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2025 tax year
Pension plan contributions
The employee rate applies to earnings between the basic exemption and the first ceiling; the second additional rate applies between the two ceilings. Maximums are worked out from these figures.
| Figure | CPP | QPP (Quebec) |
|---|---|---|
| Basic exemption | $3,500 | $3,500 |
| Maximum pensionable earnings | $71,300 | $71,300 |
| Additional maximum pensionable earnings | $81,200 | $81,200 |
| Employee rate (up to the first ceiling) | 5.95% | 6.4% |
| of which base rate | 4.95% | 5.4% |
| Second additional rate (between the ceilings) | 4% | 4% |
| Maximum employee contribution | $4,034.10 | $4,339.20 |
| Maximum second additional contribution | $396 | $396 |
| Self-employed maximum (both shares) | $8,068.20 | $8,678.40 |
| Self-employed second additional maximum | $792 | $792 |
Employment Insurance
Employees in Quebec pay a lower EI rate because QPIP covers parental benefits.
| Figure | Outside Quebec | Quebec |
|---|---|---|
| Maximum insurable earnings | $65,700 | $65,700 |
| Employee premium rate | 1.64% | 1.31% |
| Maximum employee premium | $1,077.48 | $860.67 |
Quebec Parental Insurance Plan
Quebec only. Self-employed people pay a higher rate.
| Figure | Employee | Self-employed |
|---|---|---|
| Maximum insurable earnings | $98,000 | $98,000 |
| Premium rate | 0.494% | 0.878% |
| Maximum premium | $484.12 | $860.44 |
Sources
- CRA: CPP contribution rates, maximums and exemptions · Checked October 9, 2026
- CRA: Second additional CPP contribution (CPP2) rates and maximums · Checked October 9, 2026
- CRA: About the deduction of CPP contributions (What is the CPP enhancement) · Checked October 9, 2026
- CRA: EI premium rates and maximums · Checked October 9, 2026
- CRA: T4127 Payroll Deductions Formulas, 120th Edition, effective January 1, 2025 · Checked October 9, 2026
- CRA: T4127 (Jan 2025) Base CPP/QPP rates and amounts (CSV) · Checked October 9, 2026
- CRA: T4127 (Jan 2025) First additional CPP/QPP rates and amounts (CSV) · Checked October 9, 2026
- CRA: T4127 Payroll Deductions Formulas, 121st Edition, effective July 1, 2025 · Checked October 9, 2026
- Revenu Québec: Maximum Pensionable Earnings and Québec Pension Plan Contribution Rate · Checked October 9, 2026
- Retraite Québec: The additional plan · Checked October 9, 2026
- Retraite Québec: Pensionable earnings and contributions (maximum employee and self-employed contributions) · Checked October 9, 2026
- Revenu Québec: Maximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate · Checked October 9, 2026
- Gouvernement du Québec: Taux de cotisations au Régime québécois d'assurance parentale (RQAP) · Checked October 9, 2026
- Revenu Québec: Schedule R (TP-1.D.R-V), Québec Parental Insurance Plan (QPIP) Premium, 2025 · Checked October 9, 2026
- Revenu Québec: Line 439, QPIP premium on income from self-employment or employment outside Québec · Checked October 9, 2026
- CRA: Line 31200 – Employment insurance premiums through employment (tax year 2025) · Checked October 9, 2026
Notes
- Payroll: CPP base vs first additional: CRA describes the 5.95% employee rate as the base contribution (4.95%) plus the first additional contribution (1%) ("What is the CPP enhancement"); T4127 (Jan 2025) Tables 8.4 and 8.5 give the base rate as 0.0495 and the first additional rate as 0.0100.
- Payroll: QPP base vs first additional: Retraite Québec's "The additional plan" table gives 2025 as base plan 5.4% + additional plan 1.0% = 6.4%, and 4.0% on earnings between the MPE and the YAMPE; T4127 (Jan 2025) Tables 8.4 and 8.5 give QPP base 0.054 and first additional 0.0100. Revenu Québec notes that since January 1, 2019 the contribution rate includes the base rate and the first additional rate.
- Payroll: Self-employed persons pay both the employee and employer shares of CPP/QPP: the CRA CPP/CPP2 tables and Retraite Québec's "Pensionable earnings and contributions" tables show the 2025 self-employed maximum as twice the employee maximum (CPP $8,068.20 and CPP2 $792; QPP $8,678.40 and QPP2 $792).
- Payroll: QPIP self-employed rate (0.878%) is from Revenu Québec's 2025 Schedule R (line 22 × 0.878%, maximum $860.44, maximum insurable earnings $98,000); the Gouvernement du Québec QPIP rates page (Québec.ca) gives the same 2025 rate and maximum.
- Payroll: EI Quebec rate (1.31%) is the reduced employee rate for Quebec residents, whose parental benefits come from QPIP; maximum insurable earnings ($65,700) are the same in and outside Quebec.
- Payroll: The T4127 July 1, 2025 edition links the same CPP/QPP, EI and QPIP tables as the January 1, 2025 edition: no mid-year changes to these figures.
- Payroll: EI refund threshold: if your insurable earnings are $2,000 or less, you do not claim the EI premiums on line 31200; you enter them on line 45000 and they are refunded (CRA, Line 31200, tax year 2025).
2026 tax year
Pension plan contributions
The employee rate applies to earnings between the basic exemption and the first ceiling; the second additional rate applies between the two ceilings. Maximums are worked out from these figures.
| Figure | CPP | QPP (Quebec) |
|---|---|---|
| Basic exemption | $3,500 | $3,500 |
| Maximum pensionable earnings | $74,600 | $74,600 |
| Additional maximum pensionable earnings | $85,000 | $85,000 |
| Employee rate (up to the first ceiling) | 5.95% | 6.3% |
| of which base rate | 4.95% | 5.3% |
| Second additional rate (between the ceilings) | 4% | 4% |
| Maximum employee contribution | $4,230.45 | $4,479.30 |
| Maximum second additional contribution | $416 | $416 |
| Self-employed maximum (both shares) | $8,460.90 | $8,958.60 |
| Self-employed second additional maximum | $832 | $832 |
Employment Insurance
Employees in Quebec pay a lower EI rate because QPIP covers parental benefits.
| Figure | Outside Quebec | Quebec |
|---|---|---|
| Maximum insurable earnings | $68,900 | $68,900 |
| Employee premium rate | 1.63% | 1.3% |
| Maximum employee premium | $1,123.07 | $895.70 |
Quebec Parental Insurance Plan
Quebec only. Self-employed people pay a higher rate.
| Figure | Employee | Self-employed |
|---|---|---|
| Maximum insurable earnings | $103,000 | $103,000 |
| Premium rate | 0.43% | 0.764% |
| Maximum premium | $442.90 | $786.92 |
Sources
- CRA: CPP contribution rates, maximums and exemptions · Checked October 9, 2026
- CRA: Second additional CPP contribution (CPP2) rates and maximums · Checked October 9, 2026
- CRA: About the deduction of CPP contributions (What is the CPP enhancement) · Checked October 9, 2026
- CRA: EI premium rates and maximums · Checked October 9, 2026
- CRA: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 · Checked October 9, 2026
- CRA: T4127 (Jan 2026) Table 8.4, Base CPP/QPP rates and amounts (CSV) · Checked October 9, 2026
- CRA: T4127 (Jan 2026) Table 8.5, First additional CPP/QPP rates and amounts (CSV) · Checked October 9, 2026
- CRA: T4127 Payroll Deductions Formulas, 123rd Edition, effective July 1, 2026 · Checked October 9, 2026
- Revenu Québec: Maximum Pensionable Earnings and Québec Pension Plan Contribution Rate · Checked October 9, 2026
- Revenu Québec: Employers: Principal Changes for 2026 · Checked October 9, 2026
- Retraite Québec: The additional plan · Checked October 9, 2026
- Retraite Québec: Pensionable earnings and contributions (maximum employee and self-employed contributions) · Checked October 9, 2026
- Retraite Québec: Contributions to the Québec Pension Plan (QPP) · Checked October 9, 2026
- Revenu Québec: Maximum Insurable Earnings and the Québec Parental Insurance Plan Premium Rate · Checked October 9, 2026
- Gouvernement du Québec: Taux de cotisations au Régime québécois d'assurance parentale (RQAP) · Checked October 9, 2026
- Revenu Québec: Self-Employed Persons: Tax Tables and Contributions (tax table, 2026) · Checked October 9, 2026
Notes
- Payroll: CPP base vs first additional: CRA describes the 5.95% employee rate as the base contribution (4.95%) plus the first additional contribution (1%) ("What is the CPP enhancement"); T4127 (Jan 2026) Tables 8.4 and 8.5 give the base rate as 0.0495 and the first additional rate as 0.01.
- Payroll: QPP rate cut for 2026: the total employee rate drops from 6.40% (2025) to 6.30%, all of it in the base rate. Revenu Québec (Principal Changes for 2026) gives "Contribution rate (base contribution rate of 5.30% and first additional contribution rate of 1%) 6.30%"; Retraite Québec's "The additional plan" table gives 2026 as base plan 5.3% + additional plan 1.0% = 6.3%, with 4.0% between the MPE and the YAMPE; T4127 (Jan 2026) Tables 8.4 and 8.5 agree (QPP base 0.053, first additional 0.01).
- Payroll: Self-employed persons pay both the employee and employer shares of CPP/QPP: the CRA CPP/CPP2 tables and Retraite Québec's "Pensionable earnings and contributions" tables show the 2026 self-employed maximum as twice the employee maximum (CPP $8,460.90 and CPP2 $832; QPP $8,958.60 and QPP2 $832).
- Payroll: QPIP rates fell 13% for 2026 (Gouvernement du Québec). Revenu Québec's employer pages give only the employee and employer rates; the self-employed rate (0.764%, maximum premium $786.92) is from the Gouvernement du Québec QPIP rates page (Québec.ca), and is consistent with Revenu Québec's 2026 self-employed tax table (QPIP premium $764 at $100,000 of taxable income and $787, the rounded maximum, from $108,680 up).
- Payroll: EI Quebec rate (1.30%) is the reduced employee rate for Quebec residents, whose parental benefits come from QPIP; Québec.ca states the federal reduction for 2025 and 2026 is 0.33% of insurable earnings for employees. Maximum insurable earnings ($68,900) are the same in and outside Quebec.
- Payroll: The T4127 July 1, 2026 edition links the same CPP/QPP, EI and QPIP tables as the January 1, 2026 edition: no mid-year changes to these figures.