The Role of the Employer and the Québec Pension Plan
The Québec Pension Plan (QPP) is a compulsory public insurance plan. Its purpose is to provide persons who work in Québec (or have worked in Québec) and their families with basic financial protection in the event of retirement, death or disability.
As an employer, it is your responsibility to collect QPP contributions and remit them to Revenu Québec.
Québec Pension Plan figures
Basic information on the Québec Pension Plan in
2023
| Maximum Pensionable Earnings | $66 600 |
| Basic exemption | $3500 |
|
Contribution rate | |
| Base plan |
10.80% |
| Additional plan |
2.00% |
|
Maximum contribution for workers and employers | |
| Base plan (5.4%) | $3407.40 |
| Additional plan (1.00 %) | $631.00 |
|
Maximum contribution for self-employed workers | |
| Base plan (10.80%) | $6814.80 |
| Additional plan (2.00%) | $1262.00 |
Indexation rate for benefits as
at 1 January
2023 |
6.50% |
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