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

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter