Published | Category : Source deductions and contributions
QPP Maximums, Exemption and Contribution Rates for 2019
The Québec Pension Plan (QPP) maximums and contribution rates have changed for 2019.
The table below shows the QPP maximums, exemption and contribution rates for 2018 and 2019.
| 2018 | 2019 | |
|---|---|---|
| Maximum pensionable earnings | $55,900 | $57,400 |
| Basic exemption | $3,500 | $3,500 |
| Maximum contributory earnings | $52,400 | $53,900 |
| Employee and employer | 2018 | 2019 |
|---|---|---|
| Base contribution rate | 5.40% | 5.40% |
| First additional contribution rate | – | 0.15% |
| Contribution rate for the year | 5.40% | 5.55% |
| Maximum base contribution | $2,829.60 | $2,910.60 |
| Maximum first additional contribution | – | $80.85 |
| Maximum annual contribution | $2,829.60 | $2,991.45 |
| Self-employed person and person responsible for a family-type resource or an intermediate resource | 2018 | 2019 |
|---|---|---|
| Base contribution rate | 10.80% | 10.80% |
| First additional contribution rate | – | 0.30% |
| Contribution rate for the year | 10.80% | 11.10% |
| Maximum base contribution | $5,659.20 | $5,821.20 |
| Maximum first additional contribution | – | $161.70 |
| Maximum annual contribution | $5,659.20 | $5,982.90 |