buksoCPP self-employed Canada Pension Plan contributions
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
If you are self-employed, you pay both the employee and the employer share of Canada Pension Plan contributions on your net self-employment earnings, through your personal tax return. For 2026 the rate is 5.95% for each share (11.9% in total) on earnings between the $3,500 basic exemption and $74,600, so the most a self-employed person pays in base CPP for 2026 is $8,460.90..
Official source: canada.ca