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Published | Categories : Income tax - individuals, Source deductions and contributions

QPP Maximums, Exemption and Contribution Rates for 2020

The table below shows the QPP maximums, exemption and contribution rates for 2019 and 2020.

2019 2020
Maximum pensionable earnings $57,400 $58,700
Basic exemption $3,500 $3,500
Maximum contributory earnings $53,900 $55,200
Employee and employer 2019 2020
Base contribution rate 5.40% 5.40%
First additional contribution rate 0.15% 0.30%
Contribution rate for the year 5.55% 5.70%
Maximum base contribution $2,910.60 $2,980.80
Maximum first additional contribution $80.85 $165.60
Maximum annual contribution $2,991.45 $3,146.40
Self-employed person and person responsible for a family-type resource or an intermediate resource 2019 2020
Base contribution rate 10.80% 10.80%
First additional contribution rate 0.30% 0.60%
Contribution rate for the year 11.10% 11.40%
Maximum base contribution $5,821.20 $5,961.60
Maximum first additional contribution $161.70 $331.20
Maximum annual contribution $5,982.90 $6,292.80

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