buksoCPP self-employed 2026 rate both halves
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Canada (2026): Employees and employers each pay 5.95% CPP on earnings between $3,500 and $74,600 (up to $4,230.45 each). Self-employed people pay both halves, up to $8,460.90, plus the second CPP (CPP2) of 4% on earnings from $74,600 to $85,000 (up to $832 when self-employed).
Official source: canada.ca