The limits and rates related to the Québec Pension Plan (QPP) for 2018 are as follows:

• The maximum pensionable earnings have been increased from $55,300 to $55,900.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $51,800 to $52,400.
• The contribution rate is 5.4% for both employers and employees.
• The maximum employee contribution has been increased from $2,797.20 to $2,829.60.
• The maximum employer contribution has been increased from $2,797.20 to $2,829.60 per employee.
• The contribution rate for self-employed persons and persons responsible for a family-type resource or an intermediate resource is 10.8%.
• The maximum contribution for a self-employed person and a person responsible for a family-type resource or an intermediate resource has been increased from $5,594.40 to $5,659.20.