Régie des rentes du Québec

Contributions to the Québec Pension Plan (QPP)

As an employer, it is your responsibility to collect QPP contributions and remit them to Revenu Québec.


Calculation of contributions

In 2014, the contribution rate is 10,35% of an employee's gross earnings (up to a certain limit). You pay half (5,175 %) and you deduct the other half at source from the employee's pay. 


Important...
The contribution rate will increase by 0,15% a year until it reaches 10,80% in 2017. As of 2018, an automatic mechanism will be implemented to align the contribution rate with the steady-state rate.

The contribution rate is applied to the portion of pay included between:

  • the basic exemption (3 500 $)

    and
  • the maximum pensionable earnings (MPE), which are 52 500 $ en 2014

Examples of annual contributions in 2014
Employment
income for 2014
$
Employee's contribution
deducted at source
$
Self-employed worker's contributions
$
5 000 77,63 155,25
10 000 336,38 672,75
15 000 595,13  1 190,25
20 000 853,88  1 707,75
25 000 1 112,63 2 225,25
30 000 1 371,38 2 742,75
35 000 1 630,13 3 260,25
40 000 1 888,88 3 777,75
45 000 2 147,63  4 295,25
50 000 2 406,38 4 812,25
52 500 and over 2 535,75 5 071,50


The Guide for Employers

The Guide for Employers This link will open in a new window., published by Revenu Québec, will give you all the details on deductions at source, pensionable and non-pensionable earnings and contributions to the Québec Pension Plan.


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