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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 2018
Maximum Pensionable Earnings $55 900
Basic exemption $3500
Contribution rate 10.80%
Maximum contribution for workers (5.4%) and employers (5.4%) $2829.60
Maximum contribution for self-employed workers (10.80%) $5659.20
Indexation rate for benefits as
at 1 January 2018
1.5%

To find out more...

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