Business, HST and payroll
What is the CPP2 (second additional contributions)?
Extra CPP contributions on earnings between the first ceiling ($74,600 for 2026) and the second ceiling ($85,000), at 4% for employees and 8% for the self-employed.
Good to know
Fully deductible rather than a credit.
Also called: CPP2, second CPP contribution.
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Reviewed by the Done Right Accounting team. Last reviewed October 2026.