T4 Box 26 — CPP/QPP pensionable earnings
Your total earnings subject to CPP or QPP during the year — typically Box 14 up to the YMPE (and up to the YAMPE if Box 16A CPP2 contributions apply).
At a glance — Box 26
- Box name
- CPP/QPP pensionable earnings
- T1 line
- Not reported on T1 directly
- Check against
- Usually equal to Box 14 up to the YMPE (or YAMPE if Box 16A present). See year-notes block for current thresholds.
What Box 26 means
Box 26 shows pensionable earnings used to calculate CPP (or QPP in Quebec) contributions. It excludes the $3,500 basic exemption (§ITA 20(1)(j), not indexed) implicitly — contributions in Box 16/17 are computed on (Box 26 − $3,500).
For 2024 onward, Box 26 may exceed the first YMPE up to the YAMPE when CPP2 (Box 16A) contributions apply.
Tax return implications
- Used by the CRA to verify CPP contributions match expected amount.
- Future CPP retirement benefit is based on total pensionable earnings accrued across your career.
For 2025 returns (file T1 by April 30, 2026 — self-employed June 15)
- YMPE / YAMPE (2025)
- $71,300 / $81,200
- First-ceiling YMPE $71,300 (CPP base + enhancement); second-ceiling YAMPE $81,200 (CPP2). Basic exemption $3,500 (§ITA 20(1)(j)).
Values sourced from central CPP / EI config at build time — update automatically on FY rollover.
Related T4 boxes
Box 14 — Employment income
Your total gross employment income for the year before any deductions — salary, wages, bonuses, commissions, taxable benefits and most other pay.
Box 22 — Income tax deducted
The total federal and provincial income tax your employer withheld and remitted to the CRA on your behalf during the year.
Box 28 — Exempt (CPP/QPP, EI, PPIP)
Indicates whether you were exempt from CPP/QPP, EI, or PPIP contributions during the year — flagged with letters.
Box 16 — Employee's CPP contributions
The total CPP (Canada Pension Plan) contributions deducted from your pay during the year — base plus enhancement rate applied to pensionable earnings between the basic exemption and the YMPE.
Filing your return? Use the payroll deductions calculator to verify the amounts on your T4 match expected CPP, EI and income tax withholdings, and the income tax calculator to estimate your refund or balance owing.
Sources
T4 box definitions from CRA T4 employer guide. Rates and thresholds current for 2025; file your 2025 T1 by April 30, 2026 (self-employed June 15).