The table below provides the Québec Pension Plan (QPP) data for 2024 and previous years.

QPP data for the portion of the pensionable salary or wages that does not exceed the maximum pensionable earnings under the QPP

Year	Maximum pensionable earnings (salary or wages) [$]	Basic exemption ($)	Maximum contributory earnings ($)	Employee's contribution rate (%)	Employer's contribution rate (%)	Employee's maximum contribution ($)	Employer's maximum contribution ($)
2024	68,500	3,500	65,000	6.401 Go to note 1 below the table.	6.401 Go to note 1 below the table.	4,160.00	4,160.00
2023	66,600	3,500	63,100	6.401 Go to note 1 below the table.	6.401 Go to note 1 below the table.	4,038.40	4,038.40
2022	64,900	3,500	61,400	6.152 Go to note 2 below the table.	6.152 Go to note 2 below the table.	3,776.10	3,776.10
2021	61,600	3,500	58,100	5.903 Go to note 3 below the table.	5.903 Go to note 3 below the table.	3,427.90	3,427.90
2020	58,700	3,500	55,200	5.704 Go to note 4 below the table.	5.704 Go to note 4 below the table.	3,146.40	3,146.40
2019	57,400	3,500	53,900	5.55	5.55	2,991.45	2,991.45
2018	55,900	3,500	52,400	5.4	5.4	2,829.60	2,829.60
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
Note 1 For 2023 and 2024, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (1%). Note 2 For 2022, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.75%). Note 3 For 2021, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.50%). Note 4 For 2020, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.30%).

QPP data for the portion of the pensionable salary or wages that exceeds the maximum pensionable earnings under the QPP

Year	Additional maximum pensionable earnings ($)	Maximum pensionable earnings ($)	Additional maximum contributory earnings ($)	Second additional contribution rate (%)	Employee's maximum second additional contribution ($)	Employer's maximum second additional contribution ($)
2024	73,200	68,500	4,700	4	188	188

The total of the amounts you withhold from an employee during the year must not exceed the maximum employee contributions for the year. Once the maximum employee contributions are reached, you must stop withholding QPP contributions from the employee's remuneration. You must also stop paying your employer contributions on this remuneration because the maximum employer contributions for the year are also reached once the maximum employee contributions are reached.