8.13.25 Canada 2026 Statutory Table
Statutory itemCurrent 2026 figure in the payroll engineEquation used by payrollOperational rule used in Eprecus CPPEmployee 5.95%; Employer 5.95%; annual basic exemption CAD 3,500; annual maximum pensionable earnings CAD 74,600; annual employee cap CAD 4,230.45; annual employer cap CAD 4,230.45min(max(0, gross pay (annual exemption pay frequency)), annual maximum pensionable earnings pay frequency) 5.95%The payroll engine limits CPP using both the annual exemption and the annual maximum pensionable earnings, then applies a year-to-date contribution cap. CPP2Employee 4.00%; Employer 4.00%; default annual YAMPE CAD 85,044; annual employee cap CAD 417.76; annual employer cap CAD 417.76max(0, min(gross YTD + current gross, YAMPE) max(gross YTD, YMPE)) 4.00%CPP2 applies only to earnings above the standard CPP ceiling and stops once the higher annual ceiling is reached. EIEmployee 1.63%; annual maximum insurable earnings CAD 68,900; annual employee cap CAD 1,123.07; employer cost equals employee EI 1.4, giving an annual employer cap of CAD 1,572.30Employee: min(gross pay, annual insurable earnings pay frequency) 1.63%Employer: employee EI 1.4EI is capped annually and is displayed as both an employee deduction and an employer statutory cost. Federal Income Tax2026 federal brackets: 14% to CAD 58,523, 20.5% to CAD 117,045, 26% to CAD 181,440, 29% to CAD 258,482, 33% aboveAnnualize gross, apply configured federal bracket steps, then divide by the pay frequencyThe shared 2026 pack includes federal bracket JSON. If a tenant instead uses a flat fallback, the engine applies the configured annual threshold and flat rate. Provincial Income TaxTenant-configured or loaded from provincial bracket JSONBracket mode: annualize pay and apply provincial bracketsFlat mode: max(0, gross pay (annual threshold pay frequency)) provincial rateProvincial income tax differs by province, so payroll staff must confirm the tenant's loaded provincial tax data before the run.