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| 2026 | 2025 | |
|---|---|---|
| Canada Pension Plan (CPP) | ||
| 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 |
| Click here for historical CPP rates | ||
| Employment Insurance (EI) | ||
| Contribution Rate | 1.63% | 1.64% |
| Employee Maximum $ | $1,123 | $1,077 |
| Maximum Earnings | $68,900 | $65,700 |
| Click here for historical EI rates | ||
| WSIB (ON) Maximum Earnings | $121,700 | $117,000 |
| Employer Health Tax Exemption (ON 1.95%) | $1,000,000 | $1,000,000 |
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
EI Notes: employer pays 1.4 times employee amount; owners and their family are usually exempt (not eligible)
