Estimate the Canada Pension Plan contributions you'll owe on your 2026 self-employment income, including the second additional contribution (CPP2). Enter your net business income (profit after expenses). Nothing you type leaves your browser.
This is an estimate. It assumes you live outside Quebec, are 18 to 70 for the whole year, don't receive a CPP disability pension, and (if you had a job) that your employer deducted the right CPP. It doesn't prorate for the year you turn 18 or 70 or cover the election to stop contributing. Your actual contributions are calculated on Schedule 8 of your return.
| 2026 figure | Amount |
|---|---|
| Basic exemption | $3,500 |
| Year's maximum pensionable earnings (YMPE) | $74,600 |
| Self-employed CPP rate (employee 5.95% + employer 5.95%) | 11.9% (max $8,460.90) |
| Year's additional maximum pensionable earnings (YAMPE) | $85,000 |
| Self-employed CPP2 rate on earnings between $74,600 and $85,000 | 8% (max $832) |
You don't get the same tax treatment on every dollar. Per the CRA, the base 4.95% (the "employee" base part) is a non-refundable tax credit (line 31000). The other base 4.95% (the "employer" half) and the 2% first additional part are a deduction, and all CPP2 is deductible too (both on line 22200). The calculator shows the estimated amount for each.
Logging this all year? The Canada Self-Employed Income, Expense & GST/HST Tracker ($19 CAD, Excel/Google Sheets) records income, expenses by T2125 line, and GST/HST collected and paid, with monthly totals.
11.9% of net self-employment earnings between $3,500 and $74,600 (maximum $8,460.90), plus 8% CPP2 on earnings between $74,600 and $85,000 (maximum $832). That's up to $9,292.90 in total, because you pay both the employee and employer shares.
On net self-employment earnings, which is your business profit from Form T2125 after expenses. Every legitimate expense you record lowers your CPP as well as your income tax.
Partly. The CRA says to claim a non-refundable tax credit on the base 4.95% (line 31000) and a deduction for the other 4.95% plus the 2% first additional part. All CPP2 is deductible. Both deduction amounts go on line 22200. The calculator shows the estimated split.
Yes. Earnings that you already contributed on through your job use up part of the same $3,500 to $85,000 range. Enter your CPP pensionable employment earnings (T4 box 26) and the estimate will only count the remaining room. Your actual amount comes from Schedule 8, using the contributions on your T4 slips.
No. Quebec residents contribute to the QPP, which has different rates. Use Revenu Québec's tools instead.
CPP on self-employment income is part of your income tax balance, due April 30 of the following year (even though self-employed people have until June 15 to file). If the CRA asks you to pay instalments, CPP is included.