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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 for 2024
Basic exemption$3500
Yearly maximum pensionable earnings, also called maximum pensionable earnings (MPE)$68 500
Additional maximum annual pensionable earnings, also called additional maximum pensionable earnings (YAMPE)$73 200
Contribution rate See (Note 1)
On earnings between $3500 and $68 500
Base plan10.8%
Additional plan2%
On earnings between $68 500 and $73 200
Additional plan8%
Maximum contribution for workers and employers
On $65 000 (earnings between $3500 and $68 500 [MPE])
Base plan (5.4%)$3510
Additional plan (1%)$650
On $4700 (earnings between $68 500 and $73 200 [YAMPE])
Additional plan (4%)$188
Maximum contribution for self-employed workers
On $65 000 (earnings between $3500 and $68 500 [MPE])
Base plan (10.8%)$7020
Additional plan (2%)$1300
On $4700 (earnings between $68 500 and $73 200 [YAMPE])
Additional plan (8%)$376
Indexation rate for benefits as at 1 January 20244.4%

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