2026 CPP / CPP2 / EI deduction and under-deduction gap

It runs 5 checks on one annual salary and returns the 2026 CPP, CPP2 and EI amounts for the employee and the employer, the deduction that belongs on a single cheque, and the dollar gap left behind if payroll is still keyed to the 2025 ceilings. At $92,000 with 12 staff above the first ceiling, the gap is $6,505.

Canadian small-business owners, bookkeepers and payroll admins who run payroll in a spreadsheet or key deductions into accounting software by hand, and anyone preparing T4 slips who wants CPP and EI to reconcile before CRA does the same arithmetic in a PIER review.

Both answer with the ceilings they were trained on, which are usually 2025: a YMPE of $71,300, a YAMPE of $81,200 and maximum insurable earnings of $65,700. Those numbers are wrong for 2026 and the error is small enough per cheque that nobody notices it until the T4 run.

Every calculation is free with no key, no limit and no watermark, in the popup and in the browser page. The $60 licence key adds one thing on a different axis: exporting the roster as a CSV file you own and can attach to a payroll correction or a PIER reply.

A freelance bookkeeper in Canada charges $30 to $90 an hour, and rebuilding a year of CPP and EI figures for a PIER reply is not a ten-minute job. CRA gives you 30 days to answer a PIER package, and the assessment covers the employer share as well as the employee share.