Maximum Pensionable Salary or Wages and Québec Pension Plan Contribution Rate

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

QPP data for the current year and previous years
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 ($)
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
  1. Note 1 For 2023, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (1.00%).
  2. Note 2 For 2022, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.75%).
  3. Note 3 For 2021, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.50%).
  4. Note 4 For 2020, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.30%).

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