Canada: CPP Contribution Rates, Maximums and Exemptions
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CRA confirms Employment Insurance premium rates for 2026 (including Québec rate).
Effective Date
- January 1, 2026
Published
- October 15, 2025
Impact
- Update employer and employee EI rates/MIE for 2026 payrolls.
Payroll action
- Load EI 2026 rates and maximum insurable earnings; validate stop accrual logic and ROE/recording