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About this tool
Employee and employer CPP, CPP2 and EI contributions with the YMPE, YAMPE and maximum insurable earnings ceilings applied.
This calculator works out Canada Pension Plan and Employment Insurance payroll contributions for both sides of the paycheque: CPP on earnings above the $3,500 basic exemption up to the Year's Maximum Pensionable Earnings, the 4% second additional CPP2 tier on earnings between the YMPE and the Year's Additional Maximum Pensionable Earnings, and EI premiums on insurable earnings up to the annual ceiling. Quebec employees are handled through QPP at its higher rate with the lower federal EI rate that reflects QPIP, and self-employed people see both halves of the pension contribution. Employees checking a T4, employers budgeting payroll cost and contractors planning instalments all get the same line-by-line breakdown.
Open Canada CPP and EI Deduction Calculator on AltFTool — it loads instantly in your browser.
Enter the values you already know.
Fine-tune the options to match your scenario.
Read the result and use it in your planning or reporting.
Applies the first tier up to the YMPE and the 4% CPP2 tier between the YMPE and YAMPE, which many older calculators miss.
Adds the matched pension contribution and the 1.4x EI multiplier so total payroll cost is visible.
Switches to QPP rates for Quebec and to double pension contributions for the self-employed.
Subtract the $3,500 annual basic exemption (prorated across your pay periods) from pensionable earnings, then apply the 5.95% employee rate up to the YMPE. The employer matches it exactly. For 2025 the YMPE is $71,300, giving a maximum first-tier employee contribution of $4,034.10.
CPP2 is the second additional contribution introduced in 2024. It applies at 4% to earnings between the YMPE and the YAMPE, paid by both employee and employer. In 2025 that band runs from $71,300 to $81,200, so the maximum employee CPP2 contribution is $396.
The employee rate is applied to insurable earnings up to the annual maximum, and the employer pays 1.4 times that amount. For 2025 the rate outside Quebec is 1.64% on maximum insurable earnings of $65,700, giving a maximum employee premium of $1,077.48; Quebec's federal rate is 1.31% because QPIP covers parental benefits.
Self-employed people pay both the employee and employer halves of CPP — 11.90% on contributory earnings plus 8% on the CPP2 band — remitted with their income tax return. EI is optional: you can register with the Canada Employment Insurance Commission for special benefits and pay the employee premium only. Speak to an accountant about which makes sense for you.
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