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 January 2019, the enhancement to the Québec Pension Plan came into effect, which resulted in the introduction of an additional plan  and the payment of additional contributions. Therefore, in 2023, the contribution rate is 12.80% of an employee's gross earnings. The rate includes contributions to the basic plan and the additional plan. You pay half (6.40%) 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 ($3500)
  • the maximum pensionable earnings (MPE), which are $66 600 en 2023

To calculate QPP contributions, use this Revenu Québec tool This link will open in a new window..

Examples of annual contributions in 2023
Employment income for 2023
Employee's contribution deducted at source
Self-employed worker's contributions $
10 000416832
15 0007361472
20 00010562112
25 00013762752
30 00016963392
35 00020164032
40 00023364672
45 00026565312
50 00029765952
55 00032966592
60 00036167232
66 600 and over4038.408076.80

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.

Other information

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