1 Employee Information
📊 2026 Pay Period Reference (CRA PDOC)▼
| Pay Period Frequency | Periods per Year |
|---|---|
| Daily | 240 |
| Weekly | 52 |
| Biweekly | 26 |
| Semi-monthly | 24 |
| Monthly | 12 |
| Special 10 | 10 |
| Special 13 | 13 |
| Special 22 | 22 |
| Weekly (53-week year) | 53 |
| Biweekly (27-pay year) | 27 |
📋 2026 Maximums & Thresholds▼
| Item | 2026 Amount |
|---|---|
| YMPE (CPP ceiling) | $74,600.00 |
| YAMPE (CPP2 ceiling) | $85,000.00 |
| Basic CPP Exemption | $3,500.00 |
| Maximum CPP | $4,230.45 |
| Maximum CPP2 | $416.00 |
| Maximum Insurable Earnings (EI) | $68,900.00 |
| Maximum EI Premium | $1,123.07 |
| Federal BPA | $16,452.00 |
📖 How PDOC Works▼
Step 1 — Employee Information
Enter the province/territory of employment, pay period frequency, and date paid. These determine the tax year rates and the annualization factor.
Step 2 — Gross Income and Additional Options
Enter salary/wages, vacation pay, bonuses or retroactive payments, taxable benefits, and any tax deductions (RRSP, RPP, union dues, etc.).
Step 3 — Additional Information
Enter TD1 claim codes, CPP/EI options (YTD amounts, exemption, or maximum reached), and the employer EI premium rate.
CPP Calculation
CPP is 5.95% on pensionable earnings between $3,500 and $74,600. CPP2 is an additional 4.00% on earnings between $74,600 and $85,000.
EI Calculation
EI is $1.63 per $100 of insurable earnings up to $68,900. Maximum employee premium is $1,123.07.
Employer Remittance
Employer matches CPP and CPP2 contributions, and pays EI at 1.4× the employee rate. All amounts are remitted to CRA by the 15th of the following month.
4 Frequently Asked Questions
How is CPP calculated?
CPP is 5.95% on pensionable earnings between $3,500 and $74,600. CPP2 is an additional 4.00% on earnings between $74,600 and $85,000.
What pay period frequencies does CRA PDOC support?
The CRA's official PDOC supports 10 pay frequencies: Daily (240), Weekly (52), Biweekly (26), Semi-monthly (24), Monthly (12), 10, 13, 22, Weekly (53), and Biweekly (27).
How is EI calculated?
EI premiums are $1.63 per $100 of insurable earnings up to $68,900, with a maximum annual employee premium of $1,123.07 outside Quebec.
What is the Employer Remittance Summary?
It shows the combined CPP, CPP2, EI (employee + employer), and federal/provincial tax the employer must remit to CRA. Employer EI is calculated at 1.4× the employee premium.
Why is Quebec excluded?
Quebec administers its own pension plan (QPP) and parental insurance (QPIP), and provincial income tax is remitted to Revenu Québec.
5 Official Resources
⚠️This tool is for information purpose only. We do not guarantee any claim.
It is made based on data publicaly available on official website of concerned department.
Last Updated: March 2026 | Official Determination Required