Published | Category: Source deductions and contributions

Limits and Rates Related to the QPP for 2018

The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

  • The maximum pensionable earnings have been increased from $55,300 to $55,900.
  • The basic exemption is $3,500.
  • The maximum contributory earnings have been increased from $51,800 to $52,400.
  • The contribution rate is 5.4% for both employers and employees.
  • The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
  • The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
  • The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
  • The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.
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