Maximum Pensionable Salary or Wages and the Québec Pension Plan Contribution Rate

The maximum pensionable salary or wages and the Québec Pension Plan (QPP) contribution rate for 2016 are given below. The amounts for 2015 are provided for information purposes.

2016 2015
Maximum pensionable earnings (pensionable salary or wages) $54,900 $53,600
Basic exemption $3,500 $3,500
Maximum contributory earnings $51,400 $50,100
Contribution rate 5.325% 5.25%
Maximum employee contribution $2,737.05 $2,630.25
Maximum employer contribution (per employee) $2,737.05 $2,630.25

Your employer QPP contribution for an employee is equal to the QPP contribution you must withhold from the employee's pensionable salary or wages.

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