{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "dataset": "Canadian payroll constants",
  "taxYear": 2026,
  "jurisdiction": "CA",
  "version": "1.0.0",
  "lastVerified": "2026-08-27",
  "ratesUpdated": "June 2026",
  "publisher": {
    "name": "PayStub IQ Canada",
    "url": "https://payslip-canada.vercel.app",
    "editor": "Rocco Clayfield",
    "contact": "hello@paystubiq.com",
    "methodology": "https://payslip-canada.vercel.app/methodology"
  },
  "licence": {
    "name": "Free to use with attribution",
    "terms": "https://payslip-canada.vercel.app/terms",
    "requiredAttribution": "PayStub IQ Canada — https://payslip-canada.vercel.app/data"
  },
  "citation": "PayStub IQ Canada, \"Canadian payroll constants 2026\", version 1.0.0, verified 27 August 2026. https://payslip-canada.vercel.app/data/payroll-2026.json",
  "disclaimer": "Educational reference data. Not legal, tax, accounting or payroll advice. Verify against the official source before relying on a figure for a filing or a payroll run.",
  "contributions": {
    "cpp": {
      "name": "Canada Pension Plan (base)",
      "appliesTo": "Employees outside Quebec",
      "yearsMaximumPensionableEarnings": 74600,
      "basicExemption": 3500,
      "employeeRatePercent": 5.95,
      "employeeMaximumContribution": 4230.45,
      "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/canada-pension-plan-cpp/cpp-contribution-rates-maximums-exemptions.html"
    },
    "cpp2": {
      "name": "Canada Pension Plan second additional contribution",
      "lowerCeiling": 74600,
      "yearsAdditionalMaximumPensionableEarnings": 85000,
      "employeeRatePercent": 4,
      "employeeMaximumContribution": 416,
      "note": "Charged only on earnings between the two ceilings. It is not an error on a pay stub."
    },
    "ei": {
      "name": "Employment Insurance premium",
      "appliesTo": "Employees outside Quebec",
      "maximumInsurableEarnings": 68900,
      "employeeRatePer100": 1.63,
      "employeeMaximumPremium": 1123.07,
      "source": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/employment-insurance-ei/ei-premium-rates-maximums.html"
    },
    "eiQuebec": {
      "name": "Employment Insurance premium (Quebec)",
      "appliesTo": "Employees in Quebec, who also pay QPIP",
      "maximumInsurableEarnings": 68900,
      "employeeRatePer100": 1.3,
      "employeeMaximumPremium": 895.7
    },
    "qpp": {
      "name": "Quebec Pension Plan (base plus first additional)",
      "maximumPensionableEarnings": 74600,
      "basicExemption": 3500,
      "employeeRatePercent": 6.3,
      "employeeMaximumContribution": 4479.3,
      "source": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/calculating-source-deductions-and-contributions/qpp-contributions/maximum-pensionable-earnings-and-contribution-rate/"
    },
    "qpp2": {
      "name": "Quebec Pension Plan second additional contribution",
      "lowerCeiling": 74600,
      "yearsAdditionalMaximumPensionableEarnings": 85000,
      "employeeRatePercent": 4,
      "employeeMaximumContribution": 416
    },
    "qpip": {
      "name": "Quebec Parental Insurance Plan premium",
      "maximumInsurableEarnings": 103000,
      "employeeRatePercent": 0.43,
      "employeeMaximumPremium": 442.9,
      "source": "https://www.rqap.gouv.qc.ca/en/news/premium-rates-and-maximum-insurable-earnings-for-2026"
    }
  },
  "federal": {
    "brackets": [
      {
        "limit": 58523,
        "rate": 0.14
      },
      {
        "limit": 117045,
        "rate": 0.205
      },
      {
        "limit": 181440,
        "rate": 0.26
      },
      {
        "limit": 258482,
        "rate": 0.29
      },
      {
        "limit": null,
        "rate": 0.33
      }
    ],
    "basicPersonalAmountMaximum": 16452,
    "basicPersonalAmountMinimum": 14829,
    "basicPersonalAmountPhaseOutStart": 181440,
    "basicPersonalAmountPhaseOutEnd": 258482,
    "creditRate": 0.14,
    "canadaEmploymentAmount": 1501,
    "quebecFederalAbatement": 0.165,
    "source": "CRA guide T4127, Payroll Deductions Formulas, 122nd and 123rd editions (2026)"
  },
  "provincial": {
    "ON": {
      "name": "Ontario",
      "brackets": [
        {
          "limit": 53891,
          "rate": 0.0505
        },
        {
          "limit": 107785,
          "rate": 0.0915
        },
        {
          "limit": 150000,
          "rate": 0.1116
        },
        {
          "limit": 220000,
          "rate": 0.1216
        },
        {
          "limit": null,
          "rate": 0.1316
        }
      ],
      "basicPersonalAmount": 12989,
      "creditRate": 0.0505
    },
    "BC": {
      "name": "British Columbia",
      "brackets": [
        {
          "limit": 50363,
          "rate": 0.056
        },
        {
          "limit": 100728,
          "rate": 0.077
        },
        {
          "limit": 115648,
          "rate": 0.105
        },
        {
          "limit": 140430,
          "rate": 0.1229
        },
        {
          "limit": 190405,
          "rate": 0.147
        },
        {
          "limit": 265545,
          "rate": 0.168
        },
        {
          "limit": null,
          "rate": 0.205
        }
      ],
      "basicPersonalAmount": 13216,
      "creditRate": 0.056
    },
    "AB": {
      "name": "Alberta",
      "brackets": [
        {
          "limit": 61200,
          "rate": 0.08
        },
        {
          "limit": 154259,
          "rate": 0.1
        },
        {
          "limit": 185111,
          "rate": 0.12
        },
        {
          "limit": 246813,
          "rate": 0.13
        },
        {
          "limit": 370220,
          "rate": 0.14
        },
        {
          "limit": null,
          "rate": 0.15
        }
      ],
      "basicPersonalAmount": 22769,
      "creditRate": 0.08
    },
    "QC": {
      "name": "Quebec",
      "brackets": [
        {
          "limit": 54345,
          "rate": 0.14
        },
        {
          "limit": 108680,
          "rate": 0.19
        },
        {
          "limit": 132245,
          "rate": 0.24
        },
        {
          "limit": null,
          "rate": 0.2575
        }
      ],
      "basicPersonalAmount": 18952,
      "creditRate": 0.14
    },
    "MB": {
      "name": "Manitoba",
      "brackets": [
        {
          "limit": 47000,
          "rate": 0.108
        },
        {
          "limit": 100000,
          "rate": 0.1275
        },
        {
          "limit": null,
          "rate": 0.174
        }
      ],
      "basicPersonalAmount": 15780,
      "creditRate": 0.108
    },
    "SK": {
      "name": "Saskatchewan",
      "brackets": [
        {
          "limit": 54532,
          "rate": 0.105
        },
        {
          "limit": 155805,
          "rate": 0.125
        },
        {
          "limit": null,
          "rate": 0.145
        }
      ],
      "basicPersonalAmount": 20381,
      "creditRate": 0.105
    },
    "NS": {
      "name": "Nova Scotia",
      "brackets": [
        {
          "limit": 30995,
          "rate": 0.0879
        },
        {
          "limit": 61991,
          "rate": 0.1495
        },
        {
          "limit": 97417,
          "rate": 0.1667
        },
        {
          "limit": 157124,
          "rate": 0.175
        },
        {
          "limit": null,
          "rate": 0.21
        }
      ],
      "basicPersonalAmount": 11932,
      "creditRate": 0.0879
    },
    "NB": {
      "name": "New Brunswick",
      "brackets": [
        {
          "limit": 52333,
          "rate": 0.094
        },
        {
          "limit": 104666,
          "rate": 0.14
        },
        {
          "limit": 193861,
          "rate": 0.16
        },
        {
          "limit": null,
          "rate": 0.195
        }
      ],
      "basicPersonalAmount": 13664,
      "creditRate": 0.094
    },
    "NL": {
      "name": "Newfoundland and Labrador",
      "brackets": [
        {
          "limit": 44678,
          "rate": 0.087
        },
        {
          "limit": 89354,
          "rate": 0.145
        },
        {
          "limit": 159528,
          "rate": 0.158
        },
        {
          "limit": 223340,
          "rate": 0.178
        },
        {
          "limit": 285319,
          "rate": 0.198
        },
        {
          "limit": 570638,
          "rate": 0.208
        },
        {
          "limit": 1141275,
          "rate": 0.213
        },
        {
          "limit": null,
          "rate": 0.218
        }
      ],
      "basicPersonalAmount": 13094,
      "creditRate": 0.087
    },
    "PE": {
      "name": "Prince Edward Island",
      "brackets": [
        {
          "limit": 33928,
          "rate": 0.095
        },
        {
          "limit": 65820,
          "rate": 0.1347
        },
        {
          "limit": 106890,
          "rate": 0.166
        },
        {
          "limit": 142520,
          "rate": 0.1762
        },
        {
          "limit": 200000,
          "rate": 0.19
        },
        {
          "limit": null,
          "rate": 0.2
        }
      ],
      "basicPersonalAmount": 15000,
      "creditRate": 0.095
    },
    "NT": {
      "name": "Northwest Territories",
      "brackets": [
        {
          "limit": 53003,
          "rate": 0.059
        },
        {
          "limit": 106009,
          "rate": 0.086
        },
        {
          "limit": 172346,
          "rate": 0.122
        },
        {
          "limit": null,
          "rate": 0.1405
        }
      ],
      "basicPersonalAmount": 18198,
      "creditRate": 0.059
    },
    "YT": {
      "name": "Yukon",
      "brackets": [
        {
          "limit": 58523,
          "rate": 0.064
        },
        {
          "limit": 117045,
          "rate": 0.09
        },
        {
          "limit": 181440,
          "rate": 0.109
        },
        {
          "limit": 500000,
          "rate": 0.128
        },
        {
          "limit": null,
          "rate": 0.15
        }
      ],
      "basicPersonalAmount": 16452,
      "creditRate": 0.064
    },
    "NU": {
      "name": "Nunavut",
      "brackets": [
        {
          "limit": 55801,
          "rate": 0.04
        },
        {
          "limit": 111602,
          "rate": 0.07
        },
        {
          "limit": 181439,
          "rate": 0.09
        },
        {
          "limit": null,
          "rate": 0.115
        }
      ],
      "basicPersonalAmount": 19659,
      "creditRate": 0.04
    }
  },
  "changelog": [
    {
      "version": "1.0.0",
      "date": "2026-08-27",
      "note": "First published. All figures verified against CRA, Revenu Québec, ESDC and RQAP sources."
    }
  ]
}