Maximum Pensionable Salary or Wages and Québec Pension Plan Contribution Rate

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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
  1. For 2021, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.50%).
  2. For 2020, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.30%).
  3. For 2019, the contribution rate includes the base contribution rate (5.40%) and the rate of the first additional contribution (0.15%).

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