The limits and rates related to the Québec Pension Plan (QPP) for 2009 are as follows:

• The maximum pensionable earnings have been increased from $44,900 to $46,300.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $41,400 to $42,800.
• The contribution rate is 4.95% for both employers and employees.
• The maximum employee contribution has been increased from $2,049.30 to $2,118.60.
• The maximum employer contribution has been increased from $2,049.30 per employee to $2,118.60 per employee.
• The contribution rate for self-employed persons is 9.9%.
• The maximum contribution for a self-employed person has been increased from $4,098.60 to $4,237.20.