Maximum Pensionable Salary or Wages and Québec Pension Plan Contribution Rate

The maximum pensionable salary or wages and the Québec Pension Plan (QPP) contribution rate for 2017 are given below. The amounts for 2016 are provided for information purposes.

2017 2016
Maximum pensionable earnings (pensionable salary or wages) $55,300 $54,900
Basic exemption $3,500 $3,500
Maximum contributory earnings $51,800 $51,400
Contribution rate 5.40% 5.325%
Maximum employee contribution $2,797.20 $2,737.05
Maximum employer contribution (per employee) $2,797.20 $2,737.05

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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