Régie des rentes du Québec

How are contributions calculated?

One year of contributions to the Québec Pension Plan is entered under a worker's name for each year in which he or she contributed on earnings greater than the basic exemption.

See the table Pensionable Earnings and Contributions.

Employment earnings and contribution rates

In 2014, the maximum earnings on which contributions can be made is 52 500 $; this is called the maximum pensionable earnings (MPE).

  • In 2014, the contribution rate is 10,35% of the portion of employment earnings between the basic exemption and the maximum pensionable earnings. An employee pays half (5,175 %) and his or her employer pays the other half.
  • A self-employed worker must send his or her annual contribution directly to Revenu Québec. In 2014, the contribution rate is 10,35%.

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

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 Statement of Participation: an important tool...

Every 4 years, the Régie mails contributors a Statement of Participation in the Québec Pension Plan. It is also possible to consult it online. It is important to ensure that the amounts indicated on this statement are correct. If there are any errors, you must notify the Régie by completing the form entitled Request for Corrections to Pensionable Employment Earnings.

The Statement of Participation contains the details of a person's participation in the Québec Pension Plan:

Pensionable earnings

  • Amounts on which a worker has made contributions to Plan for each year in which employment earnings were sufficient
  • All contributions recorded under the worker's name

Benefits that could be paid to the contributor or the contributor's family following disability, retirement or death

  • Estimated amounts of various benefits: disability benefits, retirement pension and survivors' benefits
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Did you know that?

Revenu Québec reimburses your contributions if your earnings for the year are below the basic exemption or if the total contributions you made is greater than the maximum for the current year.