CPP & EI Calculator for Self-Employed Canadians 2025Self-employed pension, EI and QPIP planning
Work out exactly what you'll owe in CPP (or QPP in Québec), CPP2, optional EI and — for Québec residents — mandatory QPIP. Includes the “should I opt in to EI?” decision framework.
Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →
Self-employed CPP and EI in 2025 — the numbers
Self-employed Canadians pay both halves of the Canada Pension Plan: a base rate of 11.9% on earnings between $3,500 and $71,300 (the YMPE), capped at a maximum contribution of $8,068 per year. Half of that ($4,034) is deductible from net income on line 22200, and the other half generates a non-refundable tax credit at the 14.5% lowest federal bracket rate.
CPP2 (the second additional contribution)
Above the YMPE, CPP2 applies at 8% self-employed on earnings between $71,300 and $81,200 (the YAMPE), capped at $792 per year. CPP2 is fully deductible from net income — no credit split.
QPP in Québec
Québec residents pay QPP instead of CPP at a self-employed rate of 12.8% on the same earnings band, plus QPP2 at 8% above the YMPE. The structural rules mirror CPP: half-deduct, half-credit on the base contribution.
QPIP — mandatory in Québec
Québec self-employed individuals also contribute to the Québec Parental Insurance Plan at 0.878% on earnings up to $98,000, with a maximum premium of $860. QPIP funds parental, maternity, paternity, and adoption benefits.
EI — optional for self-employed Canadians
Self-employed Canadians outside Québec can opt into EI special benefits at the 1.64% employee rate, with a maximum premium of $1,077. There is a 12-month waiting period before benefits can be claimed. Coverage includes maternity (15 weeks), parental (35 or 61 weeks depending on option), sickness (26 weeks), compassionate care, and family caregiver benefits. Once enrolled, you cannot opt out until you have collected benefits or never claimed any.
Statute: Canada Pension Plan (R.S.C. 1985, c. C-8), Employment Insurance Act (S.C. 1996, c. 23), Act respecting the Québec Pension Plan (R.S.Q. c. R-9), Act respecting parental insurance (R.S.Q. c. A-29.011).
Your situation
After deducting business expenses.
Gross T4 earnings — CPP already deducted at source.
Self-employed Canadians can opt in to EI special benefits via Service Canada.
Your CPP, EI for 2025
Base CPP — employee portion
On pensionable earnings up to YMPE $71,300 (less $3,500 basic exemption).
$4,034
Base CPP — employer portion
Self-employed individuals pay both halves.
$4,034
Total base CPP
$8,068
CPP2 (additional tier)
On earnings between YMPE $71,300 and YAMPE $81,200.
$296
EI premium
Not opted in — see decision tool below.
$0
Total annual contributions
$8,364
Monthly cost
$697
Tax treatment of CPP
Half of your base CPP ($4,034) is deductible from income — saving tax at your marginal rate. The other half ($4,034) generates a non-refundable credit at the lowest federal rate (14.5% for 2025). CPP2 is fully deductible.
Should you opt in to EI?
EI for self-employed is voluntary and has a 12-month waiting period before you can claim. Once you've collected benefits, you must keep paying premiums for life.
Your annual EI cost at this income
$1,077
Benefits unlocked (after 12 months)
- • Maternity — 15 weeks at 55% (max ~$668/wk)
- • Parental — 35 wks @ 55% standard / 61 wks @ 33% extended
- • Sickness — 26 weeks at 55%
- • Compassionate care — 26 weeks at 55%
- • Family caregiver — 35 wks (children) / 15 wks (adults)
Strong case to opt in now.
Consider opting in for sickness benefits.
Compassionate care / family caregiver may justify cost.
Premiums may not be justified for you.
Reference: contributions at common income levels (ON)
| Net SE income | CPP base | CPP2 | Total CPP | EI (opted in) | Grand total |
|---|---|---|---|---|---|
| $30,000 | $3,154 | $0 | $3,154 | $492 | $3,646 |
| $50,000 | $5,534 | $0 | $5,534 | $820 | $6,354 |
| $75,000 | $8,068 | $296 | $8,364 | $1,077 | $9,441 |
| $100,000 | $8,068 | $792 | $8,860 | $1,077 | $9,937 |
| $150,000 | $8,068 | $792 | $8,860 | $1,077 | $9,937 |
Assumes pure self-employment income with EI voluntarily opted in. Switch province above to see QPP/QPIP figures.