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Published

Limits and Rates Related to the QPP for 2013

The limits and rates related to the Québec Pension Plan (QPP) for 2013 are as follows:

  • The maximum pensionable earnings have been increased from $50,100 to $51,100.
  • The basic exemption is $3,500.
  • The maximum contributory earnings have been increased from $46,600 to $47,600.
  • The contribution rate has been increased from 5.025% to 5.10% for both employers and employees.
  • The maximum employee contribution has been increased from $2,341.65 to $2,427.60.
  • The maximum employer contribution has been increased from $2,341.65 per employee to $2,427.60 per employee.
  • The contribution rate for self-employed persons has been increased from 10.05% to 10.20%.
  • The maximum contribution for a self-employed person has been increased from $4,683.30 to $4,855.20.

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