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 2022, the contribution rate is 12.3% of an employee's gross earnings. The rate includes contributions to the basic plan and the additional plan. You pay half (6.15%) 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 $64 900 en 2022

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

Examples of annual contributions in 2022
Employment income for 2022
$
Employee's contribution deducted at source
$
Self-employed worker's contributions $
500092.25184.50
10 000399.75799.50
15 000707.251414.50
20 0001014.752029.50
25 0001322.252644.50
30 0001629.753259.50
35 000 937.253874.50
40 0002244.754489.50
45 0002552.255104.50
50 0002859.755719.50
55 0003167.256334.50
60 0003474.756949.50
64 900 and over3776.107552.20

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

The Gouvernement du Québec publishes its Web pages in French. Consistent with the Charter of the French Language and to inform stakeholders outside Québec, this page is also published in English.
Enhacing the QPP for better financial security in retirement
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