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.
| 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 |
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