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 2015, the contribution rate is 10,50% of an employee's gross earnings (up to a certain limit). You pay half (5,25%) and you deduct the other half at source from the employee's pay. 

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 53 600 $ en 2015
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 ensure the Plan’s financial balance.
Examples of annual contributions in 2015
Employment
income for 2015
$
Employee's contribution
deducted at source
$
Self-employed worker's contributions
$
5 000 78,75 157,50
10 000 341,25 682,50
15 000 603,75 1 207,50
20 000 866,25 1 732,50
25 000 1 128,75 2 257,50
30 000 1 391,25 2 782,50
35 000 1 653,75 3 307,50
40 000 1 916,25 3 832,50
45 000 2 178,75 4 357,50
50 000 2 441,25 4 882,50
53 600 and over 2 630,25 5 260,50

The following table shows the 0,15% increase in the contribution rate and the effect it will have in 2015.

Increase of 0,15% in the contribution rate for a given year
(as of 2015)
Employment earnings Total contributions
(employee and employer)
Increase
Before the increase After the increase Employee Employer Total
15 000 $ 1 190,25 $ 1 207,50 $ 8,63 $ 8,63 $ 17,25 $
30 000 $ 2 742,75 $ 2 782,50 $ 19,88 $ 19,88 $ 39,75 $
50 000 $ 4 812,75 $ 4 882,50 $ 34,88 $ 34,88 $ 69,75 $

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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