Government Benefits 2026

Canada Pension Plan and Quebec Pension Plan

CPP

QPP

Contribution Rate 

5.95%

6.30%

Year’s maximum pensionable earnings (YMPE) 

$74,600.00

$74,600.00

Basic exemption

$3,500.00

$3,500.00

         Maximum premiums for employees/employers

$4,230.45

$4,479.30

         Maximum premiums for self-employed

$8,460.90

$8,958.60

Additional maximum annual pensionable earnings 

$85,000.00

$85,000.00

          Maximum annual employee and employer contribution (rate 4%)

$416.00

$416.00

          Maximum annual self-employed contribution 

$832.00

$832.00

Retirement Benefits (maximum for new recipient)

$1,507.65

$1,507.65

Lump Sum Death Benefit (max.)

         Additional top-up of $2,500.00 (if never received CPP and with no  

         spouse/common-law partner)

$2,500.00

$5,000.00

$2,500.00

$5,000.00

Disability (max.)

$1,741.20

$1,737.67

Dependent children’s benefit

$307.81

$307.81

Surviving spouse 65 and over (max.)

$904.59

$881.48

Surviving spouse under 65 (max.)

$803.54

N/A

                  Surviving spouse 45-64 (max.)             

N/A

$1,173.58

                  Surviving spouse under 45 (max.) - not disabled, no child

N/A

$719.50

                                                                         - not disabled, with child

N/A

$1,129.95

                                                                         - disabled

N/A

$1,173.58

Employment Insurance (E.I.)

Canada

(excl. Quebec)

Quebec

Annual insurable earnings (max.) 

$68,900.00

$68,900.00

          Premiums – annual maximum (employee)

$1,123.07

$895.70

          Premiums – annual maximum (employer)

$1,572.30

$1,253.98

Benefits – weekly maximum (55% of insurable earnings)

$729.00

$729.00

Old Age Security (January – March 2026) - Adjusted Quarterly

Maximum Monthly

Old Age Security (at age 65)

$742.31

                        - Age 75 and over

$816.54

Guaranteed Income Supplement (single, widowed, divorced person)

$1,108.74

Allowance for the Spouse (if spouse receives full OAS and GIS)

$1,409.72 

Allowance for the Survivor (age 60 to 64)

$1,680.47

https://www.canada.ca/en/employment-social-development/programs/pensions/pension/statistics/2026-quarterly-january-march.html

https://www.rrq.gouv.qc.ca/en/programmes/regime_rentes/regime_chiffres/Pages/regime_chiffres.aspx

Consumer Price Index

Publication dates for the CPI during the calendar year 2026 as it relates to your cost-of-living formulas under your collective agreement.

Month

Publication Date

Month

Publication Date

Month

Publication Date

Dec/25

Jan 19/26

Apr/26

May 19/26

Aug/26

Sept 14/26

Jan/26

Feb 16/26

May/26

June 22/26

Sept/26

Oct 19/26

Feb/26

Mar 16/26

June/26

July 20/26

Oct/26

Nov 16/26

Mar/26

Apr 20/26

July/26

Aug 17/26

Nov/26

Dec 14/26

Workers Compensation

Province

Percentage of Earnings

2026 Maximum Insurable Earnings/

Maximum Compensation Rate

Alberta

90% (net)

$110,900

British Columbia

90% (net)

$127,500

Manitoba

90% (net) 

See Note*

New Brunswick

85% (net)

$85,800

Newfoundland/Labrador

80% (net)

$80,935

Northwest Territories

Nunavut

90% (net)

90% (net)

$116,000

$117,300

Nova Scotia

75% (net) up to 26 weeks then 85% (net)

$79,900

Ontario

85% (net)

$121,700

Prince Edward Island

85% (net)

$89,300

Quebec

90% (net) 

$103,000

Saskatchewan

90% (net)

$107,599

Yukon

75% (gross)**

$107,599