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.

YearMaximum pensionable earnings (salary or wages) [$]Basic exemption ($)Maximum contributory earnings ($)Contribution rate (%)Maximum contribution ($)
EmployeeEmployerEmployeeEmployer
201855,9003,50052,4005.45.42,829.602,829.60
201755,3003,50051,8005.45.42,797.202,797.20
201654,9003,50051,4005.3255.3252,737.052,737.05
201553,6003,50050,1005.255.252,630.252,630.25
201452,5003,50049,0005.1755.1752,535.752,535.75
201351,1003,50047,6005.15.12,427.602,427.60
201250,1003,50046,6005.0255.0252,341.652,341.65
201148,3003,50044,8004.954.952,217.602,217.60
201047,2003,50043,7004.954.952,163.152,163.15
200946,3003,50042,8004.954.952,118.602,118.60
200844,9003,50041,4004.954.952,049.302,049.30
200743,7003,50040,2004.954.951,989.901,989.90
Note

Your employer QPP contribution for an employee is equal to the QPP contribution you must withhold from the employee's pensionable salary or wages.

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