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Program · Federal

CPP for the Self-Employed

Self-employed Canadians contribute to CPP on net self-employment income above $3,500/year. You pay both the employee and employer halves, approximately 11.9% combined in 2026.

Reviewed by Ben Stevenson, Managing Editor, Canadian Money Help Updated April 21, 2026 Methodology

Eligibility

  • Net self-employment income above $3,500/year
  • Age 18 to 70
  • Contributions made annually with tax return

Limits and rules

  • 2026 Year's Maximum Pensionable Earnings (YMPE): $74,600
  • 2026 rate: 5.95% employee-equivalent, paid by the self-employed twice = 11.9% combined
  • Enhanced CPP (Phase 2, YAMPE earnings): additional 4% × 2 = 8% on earnings between YMPE ($74,600) and YAMPE ($85,000) for 2026
  • Contributions give future CPP retirement benefit (and disability + survivor where applicable)

Source

Service Canada: CPP contributions →