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 2018, the contribution rate is 10.80% of an employee's gross earnings (up to a certain limit). You pay half (5.4%) 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)
    and
  • the maximum pensionable earnings (MPE), which are $55 900 en 2018

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

Important...

The contribution rate reached 10.80% in 2017. Since no automatic mechanism will be implemented in 2018, the rate will not change.


Examples of annual contributions in 2018
Employment income for 2018
$
Employee's contribution deducted at source
$
Self-employed worker's contributions $
5000 81.00 162.00
10 000 351.00 702.00
15 000 621.00 1242.00
20 000 891.00 1782.00
25 000 1161.00 2322.00
30 000 1431.00 2862.00
35 000 1701.00 3402.00
40 000 1971.00 3942.00
45 000 2241.00 4482.00
50 000 2511.00 5022.00
55 900 and over 2829.60 5659.20

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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