The additional plan
Effective 1 January 2019
The additional plan will allow:
the income replacement rate provided by the Québec Pension Plan (QPP) to increase;
An increase in the contribution rate will result in a gradual increase from 25% to 33.33% in the rate at which income is replaced.
the maximum pensionable salary to increase;
The salary on which an individual can make contributions will gradually increase until 2025, when it reaches 114% of the
maximum pensionable earnings (MPE). The new ceiling will allow individuals who contribute to the additional plan to receive an increased retirement pension that is proportional to those contributions.
disability and surviving spouse's pensions of individuals who work and contribute to the additional plan to increase
In order to enhance the
QPP, from 2019 and 2023, the contribution rate will gradually increase for the portion of earnings between $3 500 (the basic exemption) and the maximum pensionable earnings (MPE), until the increase reaches 1% for both employers and employees. Since 2024, a contribution rate of
4% have been added to the portion of earnings between the maximum pensionable earnings (MPE) and the new ceiling, which is $81 200 in
2025, that is, 114% of the
MPE, both for employers and employees.
Note that...
The employee and the employer each pay half the contribution to the Québec Pension Plan. Self‑employed workers pay the entire contribution.
Gradual increase in contributions
The table below shows the increase in contribution rates that all employers and employees must pay until 2025.
Contribution rate (employer or employee)
| Annual earnings less than the MPE See Note 1 | Annual earnings higher than the
MPE See Note 2 |
|---|
| Année |
Base plan |
Additional plan | Total |
Additional plan |
|---|
| 2019 | 5.4% | 0.15% |
5.55% | |
|---|
| 2020 | 5.4% | 0.3% |
5.70% | |
|---|
| 2021 | 5.4% | 0.5% |
5.9% | |
|---|
| 2022 | 5.4% | 0.75% |
6.15% | |
|---|
| 2023 | 5.4% | 1.0% |
6.4% | |
|---|
| 2024 | 5.4% | 1.0% |
6.4% | 4.0% |
|---|
| 2025 | 5.4% | 1.0% |
6.4% | 4.0% |
|---|
- Contribution rate on pensionable salary between the basic exemption of $3 500 and the maximum pensionable earnings (MPE). Back to reference
- Contribution rate on pensionable salary between the maximum pensionable earnings (MPE) and the new pensionable earnings ceiling. The latter is $81 200 in 2025, that is, 114% of the
MPE. Back to reference
Contributions and retirement pensions related to the additional plan
Maximum annual contributions of a person whose income is equal to or higher than the salary indicated
in
2025 dollars
| Year | Salary | Base plan See Note 1 | Additional plan – component 1 See Note 1 | Additional plan – component 2 See Note 2 | Total |
|---|
| 2023 | $66 600 | $3407 | $631 | 0 |
$4038 |
|---|
| 2024 | $73 200 | $3510 | $650 | $188 |
$4348 |
|---|
| 2025 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2026 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2027 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2028 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2029 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2030 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2045 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2050 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
| 2065 | $81 200 | $3661 | $678 | $396 |
$4735 |
|---|
- Salary lower than the MPE: Contribution rate on pensionable salary between the basic exemption of $3 500 and the maximum pensionable earnings (MPE). Back to reference
- Salary higher than the MPE: Contribution rate on pensionable salary between the maximum pensionable earnings (MPE) and the new pensionable earnings ceiling. The latter is $81 200 in 2025, that is, 114% of the
MPE. Back to reference
Maximum retirement pension that a person aged 65 receives each year if his or her income is equal to or higher than the salary indicated
in
2025 dollars See Note 1
| Year of birth | Year of retirement | Salary | Base plan See Note 2 | Additional plan – component 1 See Note 2 | Additional plan – component 2 See Note 3 | Total |
|---|
| 1959 | 2024 | $73 200 | $16 015 | $360 | 0 |
$16 375 |
|---|
| 1960 | 2025 | $81 200 | $16 645 | $513 | $15 |
$17 173 |
|---|
| 1961 | 2026 | $81 200 | $16 645 | $652 | $92 |
$17 389 |
|---|
| 1962 | 2027 | $81 200 | $16 645 | $790 | $169 |
$17 604 |
|---|
| 1963 | 2028 | $81 200 | $16 645 | $929 | $246 |
$17 820 |
|---|
| 1964 | 2029 | $81 200 | $16 645 | $1068 | $323 |
$18 036 |
|---|
| 1965 | 2030 | $81 200 | $16 645 | $1206 | $400 |
$18 251 |
|---|
| 1980 | 2045 | $81 200 | $16 645 | $3286 | $1555 |
$21 486 |
|---|
| 1985 | 2050 | $81 200 | $16 645 | $3979 | $1941 |
$22 565 |
|---|
| 2000 | 2065 | $81 200 | $16 645 | $5546 | $3081 |
$25 272 |
|---|
- The amounts apply only in the case of new pensions that begin being paid in January of the given year. Back to reference
- Salary lower than the MPE: Contribution rate on pensionable salary between the basic exemption of $3 500 and the maximum pensionable earnings (MPE). Back to reference
- Salary higher than the MPE: Contribution rate on pensionable salary between the maximum pensionable earnings (MPE) and the new pensionable earnings ceiling. The latter is $81 200 in
2025, that is, 114% of the
MPE. Back to reference
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