CPP Contribution Calculator
Calculate your Canada Pension Plan contributions for 2025. This calculator shows CPP1 and CPP2 contributions for both employees and self-employed individuals, including employer matching amounts for employees.
CPP Contribution Calculator
Calculate your Canada Pension Plan (CPP) contributions based on your annual income. This calculator shows both CPP1 (base) and CPP2 (enhanced) contributions for 2026.
Official sources
- ESDC — CPP maximum amounts and related figures (2026)
- CRA — CPP contribution rates, maximums and exemptions
Limitations
- Quebec workers contribute to the QPP, which has different rates — not covered here.
- Does not pro-rate for months of the year you were under 18 or over 70, or receiving a CPP disability pension.
Results are estimates for general information and are not legal, tax, payroll or financial advice. Employment contracts, collective agreements and individual circumstances can change what you are owed.
Frequently Asked Questions
What is CPP and why do I have to pay it?
The Canada Pension Plan (CPP) is a mandatory social insurance program that provides retirement income to Canadian workers. Contributions build credits throughout your working years, which determines your pension amount at retirement (age 60–70). Both employees and employers contribute, and self-employed individuals pay both portions.
What is the difference between CPP1 and CPP2?
CPP1 is the base contribution (5.95% for employees) on earnings between the basic exemption ($3,500) and the maximum pensionable earnings ($74,600 in 2026). CPP2 is an enhanced contribution (4%) introduced in 2024, applied to earnings between $74,600 and $85,000 in 2026. Self-employed individuals pay both the employee and employer portions for each tier.
What is the basic exemption?
The basic exemption is the first $3,500 of your annual earnings that is not subject to CPP contributions. This means you only pay CPP on earnings above $3,500. For example, if you earn $50,000 annually, only $46,500 is pensionable ($50,000 – $3,500).
What is the maximum pensionable earnings limit?
For 2026, the year's maximum pensionable earnings (YMPE) is $74,600. CPP1 contributions are only calculated on earnings up to this amount. Earnings above $74,600 are subject to CPP2 up to the year's additional maximum pensionable earnings (YAMPE) of $85,000, not the CPP1 rate. This creates a progressive contribution system.
How much do self-employed individuals pay?
Self-employed individuals pay both the employee and employer portions of CPP, effectively doubling the contribution rate: 11.9% for CPP1 (5.95% + 5.95%) and 8% for CPP2 (4% + 4%). However, they can claim a deduction for half of their CPP contributions on their tax return.
Can I reduce my CPP contributions?
Generally, no. CPP contributions are mandatory for all employed or self-employed Canadians between ages 18 and 70. However, if you reach the maximum pensionable earnings early in the year, you stop paying CPP contributions for the remainder of that year. Additionally, self-employed individuals can claim a deduction for half their CPP contributions.
What is the CPP survivor benefit and how much is it?
The CPP Survivor's Pension is a monthly benefit paid to the legal spouse or common-law partner of a deceased CPP contributor. The amount depends on how much the deceased contributed over their lifetime. In 2026, the maximum monthly CPP Survivor's Pension is approximately $739.31 for those over 65, or $698.36 for those under 65. You can apply through Service Canada. Your own retirement income may affect the combined payment. This calculator estimates contributions, which build toward your eventual survivor benefit entitlement.
Does CPP provide disability benefits?
Yes. The CPP Disability Benefit (CPPD) is a monthly benefit for contributors under 65 who have a severe and prolonged disability. To qualify, you must have made valid CPP contributions in at least four of the last six years (or three of the last six if you have 25+ years of contributions). In 2026, the maximum monthly CPP disability benefit is approximately $1,673.24. Apply through Service Canada.