CPP2
Last updated
CPP2 is the second additional Canada Pension Plan contribution. It starts once earnings pass the YMPE and stops at the year’s additional maximum pensionable earnings. For 2026 those limits are $74,600 and $85,000. The employee rate is 4%, so the maximum employee CPP2 contribution is $416.
CPP2 is deducted when this site estimates taxable income. It is not part of the base CPP tax credit. Quebec has a matching second additional QPP contribution.
Methodology
The definition uses the 2026 CRA maximums. No future benefit is estimated.