Business, HST and payroll
What is the CPP contributions?
Payments into the Canada Pension Plan on earnings above $3,500. For 2026 the rate is 5.95% each for employees and employers up to $74,600, and self-employed people pay both halves.
Also called: CPP, Canada Pension Plan contributions.
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Reviewed by the Done Right Accounting team. Last reviewed October 2026.