Free tool · Personal tax
Self-employed CPP calculator
Estimate the 2026 Canada Pension Plan contributions you pay on net self-employment earnings. Self-employed people pay both the employee and employer shares of CPP and of the second additional contribution (CPP2).
An illustration of the employee and employer CPP shares paid by a self-employed person, not your result.
Visual labels: Employee share; Employer share; CPP and CPP2.Your scenario
Amounts are displayed in CAD for 2026, outside Quebec.
- CPP (base and first additional)
- $6,723.50
- Employee-equivalent share
- $3,361.75
- Employer-equivalent share
- $3,361.75
- CPP2 (second additional)
- $0.00
- Share of your net earnings
- 11.21%
Both shares are payable on your return. Part of the amount is claimed as a credit and part as a deduction, which Schedule 8 works out.
Calculated on this device. These inputs are not submitted to Sora.
How the calculation works
CPP = (net self-employment earnings up to $74,600 − $3,500 basic exemption) × 11.9%, up to $8,460.90. That is twice the employee rate of 5.95% and twice the employee maximum of $4,230.45. CPP2 = (earnings between $74,600 and $85,000) × 8%, up to $832, which is twice the employee rate of 4% and the employee maximum of $416. The total is the CPP plus the CPP2.
A worked example
At an illustrative $60,000 of net self-employment earnings, contributory earnings are $56,500 and CPP is $6,723.50: an employee-equivalent share of $3,361.75 and an employer-equivalent share of $3,361.75. CPP2 is zero because earnings are below $74,600. At $80,000, CPP reaches its $8,460.90 maximum and CPP2 adds $432.00 (8% of $5,400), for $8,892.90 in total.
Assumptions and limits
The contributions are paid on your personal return, not through payroll. Part of the amount is claimed as a non-refundable credit and part, including the employer-equivalent half, as a deduction from income; Schedule 8 splits them for you, and this tool does not calculate the resulting tax effect. It assumes a full year, no employment income with CPP already withheld, no election to stop contributing and no CPP retirement pension, which all change what you owe. Quebec has its own plan. Net self-employment earnings means income after business expenses, so the number moves when your expenses do. Because no tax is withheld during the year, many self-employed people set aside CPP and income tax together or pay instalments.
General educational information. Inputs stay on this device and are not submitted. Confirm the assumptions before using a result in a business decision.
Source and further reading
2026 figures checked October 24, 2026 against the CRA pages: CRA: CPP contribution rates, maximums and exemptions; CRA: CPP2 contribution rates and maximums; CRA: line 22200, deduction for CPP or QPP contributions on self-employment income. The examples above use Sora’s own illustrative figures.
Self-employed in Ontario: tax basics
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