Canada - CPP Rate ca_cpp_rate CPP employee/employer contribution rate 2026-01-01 0.0595 Canada - CPP Annual Exemption ca_cpp_exemption CPP basic exemption amount per year 2026-01-01 3500 Canada - CPP Maximum Annual Contribution ca_cpp_max Maximum CPP employee contribution per year 2026-01-01 4230.45 Canada - YMPE (CPP Ceiling 1) ca_ympe Year's Maximum Pensionable Earnings - CPP first ceiling 2026-01-01 74600 Canada - YAMPE (CPP Ceiling 2) ca_yampe Year's Additional Maximum Pensionable Earnings - CPP second ceiling 2026-01-01 85000 Canada - CPP2 Rate ca_cpp2_rate CPP2 contribution rate (on earnings above YMPE) 2026-01-01 0.04 Canada - CPP2 Maximum Annual Contribution ca_cpp2_max Maximum CPP2 employee contribution per year 2026-01-01 416.00 Canada - EI Rate ca_ei_rate EI employee contribution rate 2026-01-01 0.0163 Canada - EI Maximum Insurable Earnings ca_ei_max_insurable Maximum annual insurable earnings for EI 2026-01-01 68900 Canada - EI Maximum Annual Premium ca_ei_max Maximum EI employee premium per year 2026-01-01 1123.07 Canada - EI Employer Multiplier ca_ei_employer_mult EI employer contribution multiplier (1.4x employee) 2026-01-01 1.4 Canada - Federal Tax Bracket 1 Threshold ca_fed_bracket_1 Upper limit of the first federal tax bracket 2026-01-01 58523 Canada - Federal Tax Rate 1 ca_fed_rate_1 Federal tax rate for the first bracket 2026-01-01 0.14 Canada - Federal Tax Bracket 2 Threshold ca_fed_bracket_2 Upper limit of the second federal tax bracket 2026-01-01 117045 Canada - Federal Tax Rate 2 ca_fed_rate_2 Federal tax rate for the second bracket 2026-01-01 0.205 Canada - Federal Tax Bracket 3 Threshold ca_fed_bracket_3 Upper limit of the third federal tax bracket 2026-01-01 181440 Canada - Federal Tax Rate 3 ca_fed_rate_3 Federal tax rate for the third bracket 2026-01-01 0.26 Canada - Federal Tax Bracket 4 Threshold ca_fed_bracket_4 Upper limit of the fourth federal tax bracket 2026-01-01 258482 Canada - Federal Tax Rate 4 ca_fed_rate_4 Federal tax rate for the fourth bracket 2026-01-01 0.29 Canada - Federal Tax Rate 5 ca_fed_rate_5 Federal tax rate for the fifth bracket (above bracket 4) 2026-01-01 0.33 Canada - Federal Basic Personal Amount (Max) ca_fed_bpa Federal basic personal amount - maximum (TD1 default) 2026-01-01 16452 Canada - Federal Basic Personal Amount (Min) ca_fed_bpa_min Federal basic personal amount - minimum for high-income phase-out 2026-01-01 14829 Canada - Canada Employment Amount ca_fed_cea Canada Employment Amount for federal tax credit 2026-01-01 1433 Canada - Vacation Pay Rate ca_vacation_rate Vacation pay percentage (Ontario minimum 4%) 2026-01-01 0.04 Canada - Overtime Pay Multiplier ca_overtime_multiplier Overtime pay multiplier (1.5x regular rate) 2026-01-01 1.5 Canada - Standard Hours Per Pay Period ca_standard_hours_per_period Standard hours per bi-weekly pay period 2026-01-01 80