CPP 2027 rate change
On 1 January 2027 the contribution structure does not add a new tier. The employee/employer rate on earnings up to YMPE stays 5.95%. The second additional contribution on YMPE-to-YAMPE stays 4%. What will change is the dollar ceilings — YMPE, YAMPE, and the annual maxima — once CRA and OSFI publish them. Those dollars are not public as of 16 September 2026, and this page will not invent them.
What is already law
The Canada Pension Plan enhancement is finished as a rate schedule. First additional contributions (the extra 1% that took the combined employee rate from 4.95% to 5.95%) finished phasing in with the 2023 year. Second additional contributions (CPP2) began 1 January 2024 at 4% of pensionable earnings between the year’s YMPE and YAMPE (YAMPE is legislated at 14% above YMPE, rounded). Nothing in the CPP statute schedules a further employee-rate increase for 2027.
Employer contributions remain dollar-for-dollar matches of both C and C2. A 2027 paycheque does not introduce a third employer CPP line.
2026 numbers, still the live table
Until a 2027-01-01 rule set is ingested from the next T4127 edition, the live engine uses the 2026 table:
| Symbol | 2026 amount |
|---|---|
| YMPE | $74,600.00 |
| YAMPE | $85,000.00 |
| Basic exemption | $3,500.00 |
| Employee / employer rate to YMPE | 5.95% (4.95% + 1.00%) |
| CPP2 rate YMPE to YAMPE | 4.00% |
| Max C (employee) | $4,230.45 (base $3,519.45 + first additional $711.00) |
| Max C2 (employee) | $416.00 |
Source: ingested data/rules/2026-01-01/cpp.json, inherited
by the 123rd edition. See
Ontario January 2026 rates for the same
CPP block beside provincial tax.
What 1 January 2027 actually changes
YMPE is indexed to the average weekly earnings series. CRA typically announces the next YMPE in November. YAMPE follows (14% above YMPE, rounded to the published dollar). The annual maxima are then:
- Base C max = 4.95% × (YMPE − $3,500), rounded to the cent the way T4127 Chapter 3 states.
- First additional max = 1.00% × (YMPE − $3,500).
- C2 max = 4.00% × (YAMPE − YMPE).
The $3,500 basic exemption is not indexed. It has been $3,500 for decades and is not on the 2027 change list.
Federal and provincial tax tables also index. Those K constants are a different announcement (the 2027 T4127 edition, usually posted in December). Do not reuse 2026 K values on a 2027-01-15 pay date once that edition exists.
What this engine will do on a 2027 pay date today
Rule set 2026-07-01 is open-ended (effective_to:
null). A pay date of 2027-01-15 currently resolves to the 123rd
edition and applies 2026 YMPE/YAMPE. That is the wrong ceiling for a
real 2027 remittance. When CRA publishes the 2027 T4127, the 2027-01-01
rule set will be ingested and this page will be updated with the
published dollars — not with a forecast.
Until then, treat any 2027 date in the calculator as “2026 formulas, dated in 2027,” and do not file from it.
EI is a separate announcement
Maximum insurable earnings and the 2027 EI rate are set under the EI Act, not the CPP enhancement. The 2026 employee rate is 1.63% of insurable earnings to $68,900 (max $1,123.07); employer 1.4× (max $1,572.30). This page is not an EI-2027 forecast.
Quebec
QPP is not CPP. Quebec’s 2027 additional contribution schedule, if any, will come from Retraite Québec / Revenu Québec. This engine still refuses Quebec rather than print C as if the employee were in Ontario. See Quebec.
When this page will change
The moment the 2027 YMPE is a published CRA/OSFI number, it lands in /changes and in this table. The RSS feed is /changes.xml. There will not be a “projected YMPE” row here in the meantime.