# ANN-03 — CPP

**Flag: Current** — Verified against the live source. Safe to cite.

YMPE $74,600; basic exemption $3,500; maximum contributory earnings $71,100; rate 5.95%; maximum employee and employer contribution $4,230.45; maximum self-employed $8,460.90

## Sources

- CPP rates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html

Jurisdiction: MULTI · Verified 2026-08-27 · Review: january