Maximum Pensionable Salary or Wages and Québec Pension Plan Contribution Rate

The table below provides information related to Québec Pension Plan (QPP) contributions for the current year and previous years.

Year Maximum pensionable earnings (salary or wages) [$] Basic exemption ($) Maximum contributory earnings ($) Contribution rate (%) Maximum contribution ($)
Employee Employer Employee Employer
2017 55,300 3,500 51,800 5.4 5.4 2,797.20 2,797.20
2016 54,900 3,500 51,400 5.325 5.325 2,737.05 2,737.05
2015 53,600 3,500 50,100 5.25 5.25 2,630.25 2,630.25
2014 52,500 3,500 49,000 5.175 5.175 2,535.75 2,535.75
2013 51,100 3,500 47,600 5.1 5.1 2,427.60 2,427.60
2012 50,100 3,500 46,600 5.025 5.025 2,341.65 2,341.65
2011 48,300 3,500 44,800 4.95 4.95 2,217.60 2,217.60
2010 47,200 3,500 43,700 4.95 4.95 2,163.15 2,163.15
2009 46,300 3,500 42,800 4.95 4.95 2,118.60 2,118.60
2008 44,900 3,500 41,400 4.95 4.95 2,049.30 2,049.30
2007 43,700 3,500 40,200 4.95 4.95 1,989.90 1,989.90
2006 42,100 3,500 38,600 4.95 4.95 1,910.70 1,910.70
Note

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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