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 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.

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	Employer
2021	61,600	3,500	58,100	5.901	5.901	3,427.90	3,427.90
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
For 2021, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.50%). 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%).