The limits and rates related to the Québec Pension Plan (QPP) for 2010 are as follows:

• The maximum pensionable earnings have been increased from $46,300 to $47,200.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $42,800 to $43,700.
• The contribution rate is 4.95% for both employers and employees.
• The maximum employee contribution has been increased from $2,118.60 to $2,163.15.
• The maximum employer contribution has been increased from $2,118.60 per employee to $2,163.15 per employee.
• The contribution rate for self-employed persons is 9.9%.
• The maximum contribution for a self-employed person has been increased from $4,237.20 to $4,326.30.