The additional plan

Effective 1 January 2019


The additional plan will allow,

  • The rate at which income is replaced 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 it reaches 114% of the current maximum pensionable earnings (MPE). The new ceiling will allow individuals who have contributed to the additional plan to receive increased retirement benefits that are 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 Québec Pension Plan, new contribution rates will be implemented in 2 stages:

  • 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 workers.
  • As of 2024, a contribution rate of 4% will be added to the portion of earnings between the maximum pensionable earnings (MPE) and the new ceiling, which will be 107% of the MPE as of 2024 and 114% of the MPE as of 2025, both for employers and workers.
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 shows the increase in contribution rates for employers and for employees until 2025.

Contribution rate (employer or employee)
Annual earnings less than the MPE See the Note 1 Annual earnings greater than the MPE See the Note 2
Année Base plan Additional planTotal Additional plan
20195.4%0.15% 5.55%
20205.4%0.3% 5.70%
20215.4%0.5% 5.9%
20225.4%0.75% 6.15%
20235.4%1.0% 6.4%
20245.4%1.0% 6.4% 4.0%
20255.4%1.0% 6.4% 4.0%
  1. Contribution rate on pensionable salary between the basic exemption of $3 500 and the maximum pensionable earnings (MPE).
  2. Contribution rate on pensionable salary between the maximum pensionable earnings (MPE) and the new pensionable earnings ceiling. The latter will be 107% of the MPE in 2024 and 114% of the MPE as of 2025
Note

Self-employed workers pay the entire contribution.

Additional plan: Contribution and retirement benefit tables

Maximum annual contribution of an employee whose income for the next five years is equal to or greater than the MPE, that is, $57 400 (in 2019 dollars)

Additional plan
YearContribution rate
(employee portion only)
Maximum annual contribution
(employee portion only)
20190.15%$80.85
20200.30%$161.70
20210.50%$269.50
20220.75%$404.25
20231.00%$539.00

Annual retirement benefit of an employee whose income is equal to or greater than the MPE (in 2019 dollars) and whose pension starts at age 65

Additional plan
Year of retirement at age 65Maximum annual retirement benefitSee the Note 3 starting in January of the following year
2019$17.31
2020$51.94
2021$109.64
2022$196.20
2023$311.61
  1. The benefit amount corresponds to the amount that an employee would receive if he or she contributed during the entire year.

Amounts payable to a person who is receiving a retirement pension under the Québec Pension Plan, is working, and whose income is equal to or greater than the MPE (in 2019 dollars)

Additional plan
YearMaximum annual contribution
(employee portion only)
Maximum annual retirement pension supplement based on additional contributions for the year in question
2019$80.85$12.96
2020$161.70$25.92
2021$269.50$43.08
2022$404.25$64.68
2023$539.00$86.28
Note

The annual retirement pension supplement provided by the additional plan is cumulative and payable on 1 January of the following year. For example, a person who is already receiving a retirement pension and contributes $80.85 in 2019 will receive a supplement of $12.96 in 2020 under the additional plan. If that person continues to work throughout 2020 and contributes $161.70, his or her retirement pension supplement could reach $25.92 for 2021.

To better plan your retirement, try SimulR, our retirement income calculator.

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