CA Tax Tools

CPP2 Calculator (2026)

Calculate your second-tier Canada Pension Plan (CPP2) contribution on employment income between the YMPE ($74,600) and YAMPE ($85,000) — at 4.0% for 2026.

01INPUTS

Income & Year

02RESULTS

Your CPP2 Contribution

CPP2 (2026)$416
First ceiling (YMPE)$74,600
Second ceiling (YAMPE)$85,000
CPP2 rate4.0%
CPP1 (for comparison)$4,230

Your employer matches your CPP2 contribution dollar-for-dollar.

03BREAKDOWN

Worked examples (2026)

IncomeCPP2 contribution
$80,000$216
$85,000$416
$90,000$416
$100,000$416
$150,000$416

How CPP2 works: The Canada Pension Plan added a second contribution tier in 2024 (CPP enhancement Phase 2). Earnings between the YMPE and YAMPE are subject to 4.0% CPP2 contributions on top of the standard CPP1 rate. Read the full explainer → CPP2 Enhancement Explained

For your full payroll picture (CPP1 + CPP2 + EI + tax) → Full CPP & EI Calculator · Payroll Deductions

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Last updated April 27, 2026Tax year 2026

Data sources: https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html, https://www.canada.ca/en/services/benefits/publicpensions/cpp/cpp-enhancement.html

This tool is general information only, not financial advice.

Reviewed by CA Tax Tools Editorial Desk

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