Free tool · Canada · 2026 rates from the Canada Revenue Agency
Enter your gross pay per period, your pay frequency, and your province, and see an estimate of your Canada Pension Plan contribution, Employment Insurance premium, and income tax withheld per period, and your estimated net pay, for the 2026 tax year. This is an estimate only. It is not tax advice, and your employer or payroll provider works out the exact withholding.
Your pay before any deductions, for one pay period. Do not include amounts your employer already deducted.
Your annual pay is your gross pay per period multiplied by the number of periods. CPP and EI yearly maximums are applied to that annual figure.
Quebec is different: workers there pay into the Quebec Pension Plan instead of CPP, pay a lower EI rate, and file a separate Quebec return. This calculator uses the Quebec Pension Plan rate and the Quebec EI rate for Quebec, and notes what it leaves out.
Most employees pay both. CPP is not deducted for workers under 18 or over 70, and some workers are exempt from EI. If you are not sure, leave this at "CPP and EI both apply" and ask your employer.
CPP and EI are worked out exactly from the 2026 CRA rates and ceilings. Income tax is a rough estimate: it applies the 2026 federal brackets and basic personal amount, plus your province's lowest rate above its basic personal amount. It leaves out the Canada employment amount, the CPP and EI tax credits, and higher provincial brackets, so it overstates tax for most people. For the exact withholding, use the CRA's Payroll Deductions Online Calculator.
Tax year. Every figure on this page is for the 2026 tax year. No 2025 figure is used.
CPP, 2026. The employee contribution rate is 5.95% of pensionable earnings between the $3,500 basic exemption and the year's maximum pensionable earnings of $74,600. The maximum employee contribution is $4,230.45 for the year. CPP2, the second additional contribution, is 4% of earnings between $74,600 and the year's additional maximum pensionable earnings of $85,000, to a maximum of $416. In Quebec, workers pay into the Quebec Pension Plan instead, at 6.30% on the same $74,600 ceiling, plus the same 4% second additional contribution to $85,000.
EI, 2026. The employee premium rate is 1.63% of insurable earnings up to maximum insurable earnings of $68,900, to a maximum premium of $1,123.07 for the year. EI has no basic exemption; it applies from the first dollar. In Quebec the rate is 1.30%, to a maximum of $895.70, because Quebec runs its own parental insurance plan.
Federal income tax, 2026. The brackets are 14% on the first $58,523 of taxable income, 20.5% to $117,045, 26% to $181,440, 29% to $258,482, and 33% above that. The basic personal amount is $16,452 for income up to $181,440, phasing down to $14,829 above $258,482, and it is worth 14% of the amount as a non-refundable credit. This calculator applies the brackets to your annualized gross pay and subtracts the basic personal amount credit.
Provincial income tax, 2026 (rough estimate). This calculator applies only the province's lowest marginal rate to the income above its basic personal amount: Alberta 8% above $22,769; British Columbia 5.6% above $13,216; Manitoba 10.8% above $15,780; New Brunswick 9.4% above $13,664; Newfoundland and Labrador 8.7% above $13,094; Nova Scotia 8.79% above $11,932; Northwest Territories 5.9% above $18,198; Nunavut 4% above $19,659; Ontario 5.05% above $12,989; Prince Edward Island 9.5% above $15,000; Quebec 14% above $18,952; Saskatchewan 10.5% above $20,381; Yukon 6.4% above $16,452. Higher provincial brackets, surtaxes, and the Quebec abatement are not applied, so this part is a rough estimate, not a withholding figure.
What this calculator leaves out. The Canada employment amount ($1,501 for 2026), the non-refundable tax credits for the base CPP contribution and EI premiums, other TD1 claims, RRSP and pension deductions, taxable benefits, bonuses, overtime, the Quebec Parental Insurance Plan premium, and the 16.5% federal abatement for Quebec residents. Your employer's share of CPP and EI is also not shown; employers match CPP dollar for dollar and pay 1.4 times the employee EI premium.
Sources: Canada Revenue Agency, CPP contribution rates, maximums and exemptions (Canada.ca), opened at build time; Canada Revenue Agency, EI premium rates and maximums (Canada.ca); Canada Revenue Agency, Indexation adjustment for personal income tax and benefit amounts (Canada.ca), for the 2026 federal brackets and basic personal amount. Provincial lowest rates and basic personal amounts are from the 2026 provincial tax tables published by TaxTips.ca and cross-checked against the KPMG 2026 personal tax tables. Where a figure could not be verified, this page says to check the official page instead of stating it.
Next step: read the full step-by-step guide: How to Set Up Payroll in Canada