CPP & EI Contributions Calculator (2025)

How it works

CPP = 5.95% × (min(earnings, $71,300) − $3,500); CPP2 = 4% × (min(earnings, $81,200) − $71,300); EI = 1.64% × min(earnings, $65,700), employer 1.4×; self-employed pay both CPP halves (11.9% / 8%)

CPP contributions have two tiers since the 2024 enhancement: the base rate on earnings up to the year’s maximum pensionable earnings ($71,300 in 2025) and CPP2 on the band above it to $81,200 — both matched by the employer, both funding a larger future pension. EI is 1.64% of insurable earnings up to $65,700, with employers paying 1.4 times that. Self-employed workers pay both CPP halves but can deduct the employer half, and only join EI by choice for special benefits.

Worked example

$90,000 employee: CPP $4,034.10 (maxed), CPP2 $396 (maxed), EI $1,077.48 (maxed) — $5,507.58, all reached by around September; the employer pays $5,938.57.

Frequently asked questions