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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 2019
Maximum Pensionable Earnings$57 400
Basic exemption$3500
Contribution rate 
Base plan 10.80%
Additional plan 0.30%
Maximum contribution for workers and employers 
Base plan (5.4%)$2910.60
Additional plan (0.15 %)$80.85
Maximum contribution for self-employed workers 
Base plan (10.80%)$5821.20
Additional plan (0.30%)$161.70
Indexation rate for benefits as
at 1 January 2019
2.3%

To find out more...

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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