Glossary
Employer Contribution
The employer contribution is the share of CPP and EI that an employer must pay on top of what it withholds from an employee's pay. For CPP, the employer matches the employee's contribution dollar for dollar, including CPP2, for a combined maximum employer CPP contribution of $4,646.45 per employee in 2026 — $4,230.45 under base CPP plus $416.00 under CPP2. For EI, the employer pays 1.4 times the employee premium, reaching $1,572.30 per employee at the maximum. These amounts are a real cost of hiring rather than a deduction from the employee, and belong in every staffing budget. Our employer's guide to source deductions shows how the employer and employee shares are remitted together.
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