Payroll Limits
2026 and 2025
Canada Pension Plan (CPP)
| Item | 2026 | 2025 |
|---|---|---|
| Contribution Rate | 5.95% / 4.0% | 5.95% / 4.0% |
| Employee Maximum | $4,646 | $4,430 |
| Maximum Earnings | $74,600 / $85,000 | $71,300 / $81,200 |
| Exemption | $3,500 | $3,500 |
CPP notes
18+; employer pays same as employee; 10% of CPP maximum earnings needed in 4 of the last 6 years to qualify for the CPP disability pension
Employment Insurance (EI)
| Item | 2026 | 2025 |
|---|---|---|
| Contribution Rate | 1.63% | 1.64% |
| Employee Maximum | $1,123 | $1,077 |
| Maximum Earnings | $68,900 | $65,700 |
EI notes
Employer pays 1.4 times employee amount; owners and their family are usually exempt (not eligible)
WSIB and Employer Health Tax
| Item | 2026 | 2025 |
|---|---|---|
| WSIB (ON) Maximum Earnings | $121,700 | $117,000 |
| Employer Health Tax Exemption (ON 1.95%) | $1,000,000 | $1,000,000 |