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 2016, the maximum earnings on which contributions can be made is 54 900 $; this is called the maximum pensionable earnings (MPE).

  • In 2016, the contribution rate is 10,65% of the portion of employment earnings between the basic exemption and the maximum pensionable earnings. An employee pays half (5,325%) 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 2016, the contribution rate is 10,65%.
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 2016
Employment
income for 2016
$
Employee's contribution
deducted at source
$
Self-employed worker's contributions
$
5 000 79,88 159,75
10 000 346,13 692,25
15 000 612,38 1 224,75
20 000 878,63 1 757,25
25 000 1 144,88 2 289,75
30 000 1 411,13 2 822,25
35 000 1 677,38 3 354,75
40 000 1 943,63 3 887,25
45 000 2 209,88 4 419,75
50 000 2 476,13 4 952,25
54 900 and over 2 737,05 5 474,10

The following table shows the 0,15% increase in the contribution rate and the effect it will have in 2016.

Increase of 0,15% in the contribution rate for a given year
(as of 2016)
Employment earnings Total contributions
(employee and employer)
Increase
Before the increase After the increase Employee Employer Total
15 000 $ 1 207,50 $ 1 224,75 $ 8,63 $ 8,63 $ 17,25 $
30 000 $ 2 782,50 $ 2 822,25 $ 19,88 $ 19,88 $ 39,75 $
50 000 $ 4 882,50 $ 4 952,25 $ 34,88 $ 34,88 $ 69,75 $

The Statement of Participation: an important tool...

Every 4 years, we mail 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 us 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?

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.