Maximum Pensionable Salary or Wages and Québec Pension Plan Contribution Rate

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
2019 57,400 3,500 53,900 5.552 5.552 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
2010 47,200 3,500 43,700 4.95 4.95 2,163.15 2,163.15
2009 46,300 3,500 42,800 4.95 4.95 2,118.60 2,118.60
2008 44,900 3,500 41,400 4.95 4.95 2,049.30 2,049.30
2007 43,700 3,500 40,200 4.95 4.95 1,989.90 1,989.90
  1. Your employer QPP contribution for an employee is equal to the QPP contribution you must withhold from the employee's pensionable salary or wages.
  2. For 2019, the contribution rate consists of 5.40% for the base contribution and 0.15% for the additional contribution.

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