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	Employer1
2020	58,700	3,500	55,200	5.702	5.702	3,146.40	3,146.40
2019	57,400	3,500	53,900	5.553	5.553	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
2011	48,300	3,500	44,800	4.95	4.95	2,217.60	2,217.60
Your employer QPP contribution for an employee is equal to the QPP contribution you must withhold from the employee's pensionable salary or wages. For 2020, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.30%). For 2019, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.15%).