The limits and rates related to the Québec Pension Plan (QPP) for 2014 are as follows:

• The maximum pensionable earnings have been increased from $51,100 to $52,500.
• The basic exemption is $3,500.
• The maximum contributory earnings have been increased from $47,600 to $49,000.
• The contribution rate has been increased from 5.10% to 5.175% for both employers and employees.
• The maximum employee contribution has been increased from $2,427.60 to $2,535.75.
• The maximum employer contribution has been increased from $2,427.60 per employee to $2,535.75 per employee.
• The contribution rate for self-employed persons has been increased from 10.20% to 10.35%.
• The maximum contribution for a self-employed person has been increased from $4,855.20 to $5,071.50.