# ANN-04 — CPP2

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

YAMPE $85,000; rate 4%; maximum employee and employer contribution $416 each; maximum self-employed $832

## Sources

- CPP2 rates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/calculating-deductions/making-deductions/second-additional-cpp-contribution-rates-maximums.html

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