In 2026, self-employed Canadians pay 11.9% CPP on net income between $3,500 and $74,600, plus 8% CPP2 on income up to $85,000 — a maximum of $9,292.90. Enter your income below for your exact number.
✓ Every figure on this page is computed from CRA-published rules — figures last re-verified · how we verify
| Component | Rate (self-employed) | Income band | 2026 maximum |
|---|---|---|---|
| Base CPP (incl. enhanced) | 11.9% | $3,500 – $74,600 (YMPE) | $8,460.90 |
| CPP2 (second ceiling) | 8% | $74,600 – $85,000 (YAMPE) | $832.00 |
| Combined maximum | — | — | $9,292.90 |
Self-employed people pay both the employee and employer halves — that's why the rate is double what employees see on their paystub. The figures above load directly from our tested calculation engine, verified against CRA-published amounts.
Say your net self-employment income is $60,000 in 2026. CPP applies to $60,000 − $3,500 = $56,500 of it, at 11.9%: $6,723.50. You're under the $74,600 first ceiling, so no CPP2. On your return, $3,926.75 is a deduction and $2,796.75 earns the credit. Set aside about $560.29/month for CPP alone.
Self-employed CPP in 2026 is 11.9% of net income between $3,500 and $74,600, plus 8% CPP2 between $74,600 and $85,000 — a combined maximum of $9,292.90 ($8,460.90 base + $832.00 CPP2). Engine-computed contributions at representative incomes:
| Net SE income | Base CPP (11.9%) | CPP2 (8%) | Total CPP | Deduction (line 22200) | Credit base | Monthly set-aside |
|---|---|---|---|---|---|---|
| $30,000 | $3,153.50 | $0.00 | $3,153.50 | $1,841.75 | $1,311.75 | $262.79 |
| $50,000 | $5,533.50 | $0.00 | $5,533.50 | $3,231.75 | $2,301.75 | $461.13 |
| $60,000 | $6,723.50 | $0.00 | $6,723.50 | $3,926.75 | $2,796.75 | $560.29 |
| $74,600 (YMPE) | $8,460.90 | $0.00 | $8,460.90 | $4,941.45 | $3,519.45 | $705.07 |
| $85,000 (YAMPE) | $8,460.90 | $832.00 | $9,292.90 | $5,773.45 | $3,519.45 | $774.41 |
| $100,000 | $8,460.90 | $832.00 | $9,292.90 | $5,773.45 | $3,519.45 | $774.41 |
Computed for the 2026 tax year by the same verified engine as the calculator above (toggle 2025 there). Income at or above the $85,000 second ceiling pays the annual maximum. The deduction flows through Schedule 8 to line 22200; the credit base is the employee half of base CPP. Estimates only — see the disclaimer below.
The self-employed maximum rises $432.70 to $9,292.90 in 2026 ($8,860.20 in 2025). The rates and the $3,500 exemption are unchanged — only the two earnings ceilings moved, so if your net income stays under the $71,300 2025 ceiling, your contribution is identical in both years:
| CPP figure | 2025 | 2026 | Change |
|---|---|---|---|
| First earnings ceiling (YMPE) | $71,300 | $74,600 | +$3,300 |
| Second earnings ceiling (YAMPE) | $81,200 | $85,000 | +$3,800 |
| Basic exemption | $3,500 | $3,500 | no change |
| Self-employed rate up to the YMPE | 11.9% | 11.9% | no change |
| Self-employed CPP2 rate (YMPE to YAMPE) | 8% | 8% | no change |
| Maximum base CPP (self-employed) | $8,068.20 | $8,460.90 | +$392.70 |
| Maximum CPP2 (self-employed) | $792.00 | $832.00 | +$40.00 |
| Maximum total CPP (self-employed) | $8,860.20 | $9,292.90 | +$432.70 |
| Example: CPP at $60,000 net income | $6,723.50 | $6,723.50 | no change |
| Example: CPP at $90,000 net income (both maxed) | $8,860.20 | $9,292.90 | +$432.70 |
Both columns computed by the same verified engines the calculator uses (toggle the year above to check any income). Ceilings are CRA-published figures; see how we verify. Estimates only — see the disclaimer below.
11.9% of net self-employment income between $3,500 and $74,600, plus 8% CPP2 on income between $74,600 and $85,000. Maximum $9,292.90 for 2026. You pay both halves because you're both employee and employer.
CPP2 is the second contribution ceiling added by the CPP enhancement. For 2026 it's 8% (self-employed) on net income between the first ceiling ($74,600) and the second ($85,000) — at most $832.00. If you earn under $74,600, you don't pay it.
Partly. The employer half of the base contribution, the enhanced portion, and all of CPP2 are a tax deduction — for self-employment income it all flows through Schedule 8 to line 22200. (Line 22215 covers only enhanced contributions withheld on T4 employment income.) The employee half of the base contribution is a non-refundable tax credit instead. This calculator shows your exact split.
$9,292.90 for self-employed in 2026: $8,460.90 base (income at or above $74,600) plus $832.00 CPP2 (income at or above $85,000).
No. CPP contributions on self-employment income are mandatory from age 18 to 65 (from 65 to 70 you can elect to stop by filing form CPT30/Schedule 8 election). The upside: these contributions build your CPP retirement pension, disability and survivor coverage. Full 2026 rates, ceilings and the deduction-vs-credit split, explained step by step: our self-employed CPP guide.
CPP on self-employment income is calculated on Schedule 8 and paid with your income tax — through quarterly instalments if the CRA requires them, or as a lump sum by April 30. The CRA's instalment test uses your net tax owing without CPP: if that is over $3,000 ($1,800 for Quebec residents) in the current year and in either of the two previous years, the CRA expects quarterly instalments — your CPP payable is then added when the instalment amounts are calculated. Our instalments guide covers it.
CPP is only part of your tax bill. Get your full estimate — federal + provincial tax + CPP — and a filled T2125 in about 3 minutes.
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