CPPCanada Pension Plan
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| Rate (CPP1) | 5.95% | 5.95% | 5.95% | 5.95% | 5.70% | 5.45% | 5.25% | 5.10% |
| Max Contribution | $4,230.45 | $4,034.10 | $3,867.50 | $3,754.45 | $3,499.80 | $3,166.45 | $2,898.00 | $2,748.90 |
| Max Earnings | $74,600 | $71,300 | $68,500 | $66,600 | $64,900 | $61,600 | $58,700 | $57,400 |
| Basic Exemption | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 | $3,500 |
| Rate (CPP2) | 4% | 4% | 4% | — | — | — | — | — |
| CPP2 Max | $416.00 | $396.00 | $188.00 | — | — | — | — | — |
| CPP2 Min Earnings | $74,600 | $71,300 | $68,500 | — | — | — | — | — |
| CPP2 Max Earnings | $85,000 | $81,200 | $73,200 | — | — | — | — | — |
| Combined Max | $4,646.45 | $4,430.10 | $4,055.50 | $3,754.45 | $3,499.80 | $3,166.45 | $2,898.00 | $2,748.90 |
| Employer + Employee | $9,292.90 | $8,860.20 | $8,111.00 | $7,508.90 | $6,999.60 | $6,332.90 | $5,796.00 | $5,497.80 |
EIEmployment Insurance
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| Employee Rate | 1.63% | 1.64% | 1.66% | 1.63% | 1.58% | 1.58% | 1.58% | 1.62% |
| Employee Max | $1,123.07 | $1,077.48 | $1,049.12 | $1,002.45 | $952.74 | $889.54 | $856.36 | $860.22 |
| Max Insurable Earnings | $68,900 | $65,700 | $63,200 | $61,500 | $60,300 | $56,300 | $54,200 | $53,100 |
| Employer Max | $1,572.30 | $1,508.47 | $1,468.77 | $1,403.43 | $1,333.84 | $1,245.36 | $1,198.90 | $1,204.31 |
| Employer + Employee | $2,695.37 | $2,585.95 | $2,517.89 | $2,405.88 | $2,286.58 | $2,134.90 | $2,055.26 | $2,064.53 |
WCBWorkers' Compensation (BC)
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| Assessable Earnings | $127,500 | $121,500 | $116,700 | $112,800 | $108,400 | $100,000 | $87,100 | $84,800 |
EHTEmployer Health Tax (BC)
Exemption Threshold
$1,000,000
2022 – 2026 (was $500k in 2021)
Rate $1M–$1.5M
5.85%
Only on earnings in this band
Rate > $1.5M
1.95%
Applied on all earnings
RRSPRegistered Retirement Savings Plan
| 2027* | 2026* | 2025* | 2024* | 2023* | 2022* | 2021* | 2020* | 2019* | |
|---|---|---|---|---|---|---|---|---|---|
| Max Contribution | $35,390 | $33,810 | $32,490 | $31,560 | $30,780 | $29,210 | $27,830 | $27,230 | $26,500 |
| Wage Required (prev yr) | $196,611 | $187,833 | $180,500 | $175,333 | $171,000 | $162,278 | $154,611 | $151,278 | $147,222 |
* Contribution room is based on prior year earnings
TFSATax-Free Savings Account
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| Annual Limit | $7,000 | $7,000 | $7,000 | $6,500 | $6,000 | $6,000 | $6,000 | $6,000 |
| Cumulative Limit | $109,000 | $102,000 | $95,000 | $88,000 | $81,500 | $75,500 | $69,500 | $63,500 |
Basic Personal AmountFederal & Provincial (BC)
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| Federal | $16,452 | $16,129 | $15,705 | $15,000 | $14,398 | $13,808 | $13,229 | $12,069 |
| Federal (income >~$215k) | $14,829 | $14,539 | $14,156 | $13,521 | $12,719 | $12,421 | $12,298 | $12,069 |
| Provincial (BC) | $13,216 | $12,932 | $12,580 | $11,981 | $11,302 | $11,070 | $10,949 | $10,682 |
BC Minimum Wage
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| As of June 1 | $18.25 | $17.85 | $17.40 | $16.75 | $15.65 | $15.20 | $14.60 | $13.85 |
Employee DaysBC Requirements
| 2026 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | |
|---|---|---|---|---|---|---|---|---|
| Vacation (BC Base) | 10 | 10 | 10 | 10 | 10 | 10 | 10 | 10 |
| Sick Days (Paid) | 5 | 5 | 5 | 5 | 5 | 0 | 0 | 0 |
| Stat Holidays | 11 | 11 | 11 | 10 | 10 | 10 | 10 | 10 |
| Total Days | 26 | 26 | 26 | 25 | 25 | 20 | 20 | 20 |
| Vacation (5+ years) | +5 | +5 | +5 | +5 | +5 | +5 | +5 | +5 |
| Total (5+ years) | 31 | 31 | 31 | 30 | 30 | 25 | 25 | 25 |
