Maximum Pensionable Earnings and Québec Pension Plan Contribution Rate
The table below provides the Québec Pension Plan (QPP) data for 2025 and previous years.
| Year | Maximum pensionable earnings ($) | Basic exemption ($) | Maximum contributory earnings ($) | Contribution rate (%)1Note : Since January 1, 2019, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (1% for 2023, 0.75% for 2022, 0.50% for 2021, 0.30% for 2020 and 0.15% for 2019). | Employee's maximum contribution ($) | Employer's maximum contribution ($) |
|---|---|---|---|---|---|---|
| 2025 | 71,300 | 3,500 | 67,800 | 6.40 | 4,339.20 | 4,339.20 |
| 2024 | 68,500 | 3,500 | 65,000 | 6.40 | 4,160.00 | 4,160.00 |
| 2023 | 66,600 | 3,500 | 63,100 | 6.40 | 4,038.40 | 4,038.40 |
| 2022 | 64,900 | 3,500 | 61,400 | 6.15 | 3,776.10 | 3,776.10 |
| 2021 | 61,600 | 3,500 | 58,100 | 5.90 | 3,427.90 | 3,427.90 |
| 2020 | 58,700 | 3,500 | 55,200 | 5.70 | 3,146.40 | 3,146.40 |
| 2019 | 57,400 | 3,500 | 53,900 | 5.55 | 2,991.45 | 2,991.45 |
| 2018 | 55,900 | 3,500 | 52,400 | 5.4 | 2,829.60 | 2,829.60 |
| 2017 | 55,300 | 3,500 | 51,800 | 5.4 | 2,797.20 | 2,797.20 |
| 2016 | 54,900 | 3,500 | 51,400 | 5.325 | 2,737.05 | 2,737.05 |
| 2015 | 53,600 | 3,500 | 50,100 | 5.25 | 2,630.25 | 2,630.25 |
| Year | Additional maximum pensionable earnings ($) | Maximum pensionable earnings ($) | Additional maximum contributory earnings ($) | Second additional contribution rate (%) | Employee's maximum second additional contribution ($) | Employer's maximum second additional contribution ($) |
|---|---|---|---|---|---|---|
| 2025 | 81,200 | 71,300 | 9,900 | 4 | 396 | 396 |
| 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.
To see how QPP contributions are calculated, go to the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).