Enter your income to see this year’s CPP base contribution, the CPP2 layer above the first ceiling, and EI premiums — with the employer match alongside. Ceilings and rates are current for the 2025 tax year.
Your income
How it works. CPP has two layers: the base 5.95% on earnings between the $3,500 exemption and the $71,300 ceiling (YMPE), and CPP2 at 4% on the band from $71,300 to $81,200 (YAMPE). EI takes 1.64% of insurable earnings up to $65,700. Self-employed people pay both CPP halves and pay no EI unless they opt in for special benefits.
Your contributions this year
$0
Employee contributions on $0 of income
Self-employed workers pay both halves of CPP; EI is optional for them through the special-benefits opt-in. Contributions stop for the year once each ceiling is reached.
An estimate is a starting point. Get your real number.
This calculator uses published rates. Your actual position depends on the credits, deductions and structure behind your numbers.
- A professional tax accountant reviews your figures, not a formula
- Fixed quote before any work starts
- You pay after you approve the filing
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How CPP and EI contributions are built
The Canada Pension Plan takes 5.95% of earnings between the $3,500 basic exemption and the year's maximum pensionable earnings (YMPE) of $71,300. A second layer, CPP2, takes 4% of the band between the YMPE and the additional ceiling (YAMPE) of $81,200 — so higher earners contribute on more of their income than the single ceiling used to allow. EI premiums run at 1.64% of insurable earnings up to $65,700. Employers match CPP and CPP2 dollar for dollar and pay 1.4 times the employee's EI premium on top. In return, CPP builds retirement, disability and survivor benefits, and EI funds income support between jobs and during parental leave.
Self-employed people fund both CPP halves themselves — flip the status above and the calculator doubles the contribution — and pay no EI unless they opt into the special-benefits program. If you run payroll for staff, our payroll service handles the withholding, and the take-home pay calculator shows the same deductions from the employee's side of the cheque.
What this calculator does not cover
Quebec runs its own plan: workers there contribute to the QPP, not the CPP, at Quebec's own rates and ceilings, so these figures do not apply to Quebec payroll. Some employers also qualify for a reduced EI rate when they provide a qualifying short-term wage-loss plan, which this tool does not model, and it does not estimate the pension or benefits your contributions will eventually pay out. For withholding set-up and remittances, see our payroll service.
| Parameter | 2025 |
|---|---|
| CPP earnings ceiling (YMPE) | $71,300 |
| CPP2 ceiling (YAMPE) | $81,200 |
| Basic exemption | $3,500 |
| CPP rate (each side) | 5.95% |
| CPP2 rate | 4.00% |
| EI insurable maximum | $65,700 |
| EI employee rate | 1.64% |
Rates reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Federal and provincial rates change annually, and this tool is an estimate for planning rather than tax advice. Confirm current figures before relying on them for a filing.
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