2026 CPP / CPP2 / EI deduction and under-deduction gap
Reads a salary against the 2026 CRA ceilings and shows what a payroll still on 2025 tables under-deducts before CRA's PIER review finds it.
2026 CPP, employee
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CAD/year
2026 CPP2, employee
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CAD/year
2026 EI, employee
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CAD/year
2026 EI, employer
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CAD/year
Employee deduction per cheque
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CAD
PIER exposure per employee, both shares (minus = over-deducted)
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CAD
PIER exposure, all staff above the ceiling
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CAD
2026 ceilings, not last year's Uses the 2026 YMPE of $74,600, the YAMPE of $85,000 and the EI maximum insurable earnings of $68,900, so the deduction is this year's number and not the one a chatbot memorised.
The CPP2 band nobody keys by hand Contributes 4% on the slice of pay between the two ceilings, the line most spreadsheets skip: $416.00 at the 2026 maximum against $396.00 in 2025.
PIER exposure, both shares Shows what CRA bills the employer when the shortfall surfaces after the T4 run, because a PIER assessment covers the employee portion as well as the employer portion.
Quebec QPIP rate Switches the EI rate to the Quebec QPIP rate of 1.30% instead of the rest-of-Canada 1.63%, so a Quebec payroll is not measured against the wrong rate.
Per-cheque figure Turns the annual CPP, CPP2 and EI amounts into the deduction that belongs on one cheque for 52, 26, 24 or 12 pay periods.