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)
and - the maximum pensionable earnings (MPE), which are $66 600 en
2023
To calculate
QPP contributions, use
this Revenu Québec tool 
.
Examples of annual contributions in
2023
Employment income for
2023
$ | Employee's contribution deducted at source
$ | Self-employed worker's contributions $ |
|---|
| 5000 | 96 | 192 |
|---|
| 10 000 | 416 | 832 |
|---|
| 15 000 | 736 | 1472 |
|---|
| 20 000 | 1056 | 2112 |
|---|
| 25 000 | 1376 | 2752 |
|---|
| 30 000 | 1696 | 3392 |
|---|
| 35 000 | 2016 | 4032 |
|---|
| 40 000 | 2336 | 4672 |
|---|
| 45 000 | 2656 | 5312 |
|---|
| 50 000 | 2976 | 5952 |
|---|
| 55 000 | 3296 | 6592 |
|---|
| 60 000 | 3616 | 7232 |
|---|
|
66 600 and over | 4038.40 | 8076.80 |
|---|
The
Guide for Employers
The
Guide for Employers , 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