Québec Pension Plan Figures - Archives

Basic information on the Québec Pension Plan in 2020
Maximum Pensionable Earnings$58 700
Basic exemption$3500
Contribution rate 
Base plan 10.80%
Additional plan 0.60%
Maximum contribution for workers and employers 
Base plan (5.4%)$2980.80
Additional plan (0.30 %)$165.60
Maximum contribution for self-employed workers 
Base plan (10.80%)$5961.60
Additional plan (0.60%)$331.20
Indexation rate for benefits as
at 1 January 2020
1.9%
Maximum amount for lump-sum
Death benefit$2500
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension) $1177.30
Age 60 (64% of the maximum pension)$753.47
Age 70 (142% of the maximum pension)$1671.77
Disability benefits
Disability pension$1388.46
Additional amount for disability for retirement pension beneficiaries$505.76
Pension for a disabled person's child$80.97
Survivors' benefits
Orphan's pension$255.03
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children$571.48
Beneficiary under age 45, not disabled, with dependent children$911.55
Beneficiary under age 45, disabled, with or without dependent children$947.70
Beneficiary between ages 45 and 64$947.70
Beneficiary age 65 or over$706.65
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years. The amounts paid under the additional plan are included in the maximum amounts shown. However, payment of those pensions will begin at the end of 2021 only, and will be retroactive.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.
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%
Maximum amount for lump-sum
Death benefit$2500
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension) $1154.58
Age 60 (64% of the maximum pension)$738.93
Age 70 (142% of the maximum pension)$1639.50
Disability benefits
Disability pension$1362.27
Additional amount for disability for retirement pension beneficiaries$496.33
Pension for a disabled person's child$79.46
Survivors' benefits
Orphan's pension$250.27
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children$562.22
Beneficiary under age 45, not disabled, with dependent children$895.95
Beneficiary under age 45, disabled, with or without dependent children$931.43
Beneficiary between ages 45 and 64$931.43
Beneficiary age 65 or over$696.15
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.

Québec Pension Plan Figures - Archives

Basic information on the Québec Pension Plan in 2018
Maximum Pensionable Earnings$55 900
Basic exemption$3500
Contribution rate10.80%
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%
Maximum amount for lump-sum
Death benefit$2500
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension) $1134.17
Age 60 (64% of the maximum pension)$725.87
Age 70 (142% of the maximum pension)$1610.52
Disability benefits
Disability pension$1335.80
Additional amount for disability for retirement pension beneficiaries$485.17
Pension for a disabled person's child$77.67
Survivors' benefits
Orphan's pension$244.64
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children$549.57
Beneficiary under age 45, not disabled, with dependent children$875.80
Beneficiary under age 45, disabled, with or without dependent children$910.48
Beneficiary between ages 45 and 64$910.48
Beneficiary age 65 or over$680.50
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.
Basic information on the Québec Pension Plan in 2017
Maximum Pensionable Earnings55 300 $
Basic exemption3 500 $
Contribution rate10,80%
Maximum contribution for workers (5,4%) and employers (5,4%)2 797,20 $
Maximum contribution for self-employed workers (10,80%)5 594,40 $
Indexation rate for benefits as
at 1 January 2017
1,4%
Maximum amount for lump-sum
Death benefit2 500 $
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension) 1 114,17 $
Age 60 (64% of the maximum pension)713,07 $
Age 70 (142% of the maximum pension)1 582,12 $
Disability benefits
Disability pension1 313,63 $
Additional amount for disability for retirement pension beneficiaries478,00 $
Pension for a disabled person's child76,52 $
Survivors' benefits
Orphan's pension241,02 $
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children540,23 $
Beneficiary under age 45, not disabled, with dependent children861,64 $
Beneficiary under age 45, disabled, with or without dependent children895,81 $
Beneficiary between ages 45 and 64895,81 $
Beneficiary age 65 or over668,50 $
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.
Basic information on the Québec Pension Plan in 2016
Maximum Pensionable Earnings54 900 $
Basic exemption3 500 $
Contribution rate10,65%
Maximum contribution for workers (5,325%) and employers (5,325%)2 737,05 $
Maximum contribution for self-employed workers (10,65%)5 474,10 $
Indexation rate for benefits as
at 1 January 2016
1,2%
Maximum amount for lump-sum
Death benefit2 500 $
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension) 1 092,50 $
Age 60 (64% of the maximum pension)699,20 $
Age 70 (142% of the maximum pension)1 551,35 $
Disability benefits
Disability pension1 290,78 $
Additional amount for disability for retirement pension beneficiaries471,40 $
Pension for a disabled person's child75,46 $
Survivors' benefits
Orphan's pension237,69 $
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children530,42 $
Beneficiary under age 45, not disabled, with dependent children847,39 $
Beneficiary under age 45, disabled, with or without dependent children881,09 $
Beneficiary between ages 45 and 64881,09 $
Beneficiary age 65 or over655,50 $
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.
Basic information on the Québec Pension Plan in 2015
Maximum Pensionable Earnings53 600 $
Basic exemption3 500 $
Contribution rate10,50%
Maximum contribution for workers (5,25%) and employers (5,25%)2 630,25 $
Maximum contribution for self-employed workers (10,50%)5 260,50 $
Indexation rate for benefits as
at 1 January 2015
1,8%

Maximum amount for lump-sum
Death benefit2 500 $
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension) 1 065 $
Age 60 (66,4% of the maximum pension)707,16 $
Age 70 (142% of the maximum pension)1 512,30 $
Disability benefits
Disability pension1 264,56 $
Additional amount for disability for retirement pension beneficiaries465,81 $
Pension for a disabled person's child74,57 $
Survivors' benefits
Orphan's pension234,87 $
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children518,68 $
Beneficiary under age 45, not disabled, with dependent children831,89 $
Beneficiary under age 45, disabled, with or without dependent children865,19 $
Beneficiary between ages 45 and 64865,19 $
Beneficiary age 65 or over639 $
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.
Basic information on the Québec Pension Plan in 2014
Maximum Pensionable Earnings52 500 $
Basic exemption3 500 $
Contribution rate10,35%
Maximum contribution for workers (5,175%) and employers (5,175%)2 535,75 $
Maximum contribution for self-employed workers (10,35%)5 071,50 $
Indexation rate for benefits as
at 1 January 2014
0,9%

Maximum amount for lump-sum
Death benefit2 500 $
Maximum monthly amounts See note(1)
Retirement pension
Age 65 (100% of the maximum pension)1 038,33 $
Age 60 for individuals born in 1954 (68,2% of the maximum pension)708,14 $
Age 60 for individuals born in december 1953 (70% of the maximum pension)726,83 $
Age 70 (142% of the maximum pension)1 474,43 $
Disability benefits
Disability pension1 236,32 $
Additional amount for disability for retirement pension beneficiaries457,57 $
Pension for a disabled person's child73,25 $
Survivors' benefits
Orphan's pension230,72 $
Surviving spouse's pension See note(2)
Beneficiary under age 45, not disabled, without dependent children506,56 $
Beneficiary under age 45, not disabled, with dependent children814,23 $
Beneficiary under age 45, disabled, with or without dependent children846,94 $
Beneficiary between ages 45 and 64846,94 $
Beneficiary age 65 or over623,00 $
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.

Basic information 2013

Maximum Pensionable Earnings51 100 $
Basic exemption3 500 $
Contribution rate10,20%
Maximum contribution for workers (5,10%) and employers (5,10%)2 427,60 $
Maximum contribution for self-employed workers (10,20%)4 855,20 $
Indexation rate for benefits as
at 1 January 2013
1,8%
Amount for the death benefit2 500 $
Maximum amounts for pensions beginning in 20131
Retirement pension - age 651 012,50 $
Retirement pension - age 60 (70%)708,75 $
Retirement pension - age 70 (142%)1 437,75 $
Disability pension1 212,87 $
Additional amount for disability for retirement pension beneficiaries453,49 $
Pension for a disabled person's child72,60 $
Orphan's pension 228,66 $
Surviving spouse's pension2 - beneficiary under age 45 not disabled, without dependent children 495,83 $
Surviving spouse's pension2 - beneficiary under age 45 not disabled, with dependent children 800,76 $
Surviving spouse's pension2 - beneficiary under age 45 disabled, with or without dependent children 833,18 $
Surviving spouse's pension2 - between ages 45 and 64 833,18 $
Surviving spouse's pension2 - age 65 or over607,50 $
Amount for the death benefit2 500 $
1. Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
2. Pension calculated with respect to contributors who die in 2013 and who were not receiving a retirement pension.

Basic information 2012

Maximum Pensionable Earnings50 100 $
Basic exemption3 500 $
Contribution rate10,05%
Maximum contribution for workers (5,025%) and employers (5,025%)2 341,65 $
Maximum contribution for self-employed workers (10,05%)4 683,30 $
Indexation rate for benefits as
at 1 January
2,8 %
Amount for the death benefit2500 $

Maximum amounts for pensions beginning in 20123

Retirement pension - age 65986,67 $
Retirement pension - age 60 (70%)690,67 $
Retirement pension - age 70 (130%)1 282,67 $
Disability pension1 185,47 $
Orphan's pension and pension for a disabled person's child71,32 $
Surviving spouse's pension4 - beneficiary under age 45
Surviving spouse's pension4 - beneficiary under age 45 not disabled, without dependent children484,09 $
Surviving spouse's pension4 - beneficiary under age 45 not disabled, with dependent children783,62 $
Surviving spouse's pension4 - beneficiary under age 45 disabled, with or without dependent children 815,47 $
Surviving spouse's pension4 - between ages 45 and 64815,47 $
Surviving spouse's pension4 - age 65 or over592,00 $
3. Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
4. Pension calculated with respect to contributors who die in 2012 and who were not receiving a retirement pension.

Basic information 2011

Maximum Pensionable Earnings48 300 $
Basic exemption3 500 $
Contribution rate9,9%
Maximum contribution for workers (4,95%) and employers (4,95%)2 217,60 $
Maximum contribution for self-employed workers (9,9%)4 435,20 $
Indexation rate for benefits as
at 1 January 2011
1,7%
Amount for the death benefit2500$

Maximum amounts for pensions beginning in 20113

Retirement pension - age 65960,00 $
Retirement pension - age 60 (70%)672,00 $
Retirement pension - age 70 (130%)1 248,00 $
Disability pension1 153,34 $
Orphan's pension and pension for a disabled person's child69,38 $
Surviving spouse's pension4 - beneficiary under age 45
Surviving spouse's pension4 - beneficiary under age 45 not disabled, without dependent children470,98 $
Surviving spouse's pension4 - beneficiary under age 45 not disabled, with dependent children762,35 $
Surviving spouse's pension4 - beneficiary under age 45 disabled, with or without dependent children 793,34 $
Surviving spouse's pension4 - between ages 45 and 64 793,34 $
Surviving spouse's pension4 - age 65 or over576,00 $
3. Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
4. Pension calculated with respect to contributors who die in 2011 and who were not receiving a retirement pension.
Basic information 2010
Maximum Pensionable Earnings47 200 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)2 163,15 $
Maximum contribution for self-employed workers (9,9 %)4 326,30 $
Indexation rate for benefits as
at 1 January 2010
0,4 %

Maximum amounts for pensions
beginning in 2010(1)

Retirement pension
- age 65934,17 $
- age 60 (70%)653,92 $
- age 70 (130%)1 214,42 $
Disability pension1 126,73 $
Orphan's pension and pension for a disabled person's child68,22 $
Surviving spouse's pension(2)
- beneficiary under age 45
without dependent children, not disabled 459,43 $
with dependent children, not disabled 745,93 $
disabled, with or without dependent children 776,41 $
- between ages 45 and 64 776,41 $
- age 65 or over560,50 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2010 and who were not receiving a retirement pension.

Basic information 2009
Maximum Pensionable Earnings46 300 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)2 118,60 $
Maximum contribution for self-employed workers (9,9 %)4 237,20 $
Indexation rate for benefits as
at 1 January 2009
2,5 %

Maximum amounts for pensions
beginning in 2009(1)

Retirement pension
- age 65908,75 $
- age 60 (70%)636,13 $
- age 70 (130%)1 181,38 $
Disability pension1 105,96 $
Orphan's pension and pension for a disabled person's child67,95 $
Surviving spouse's pension(2)
- beneficiary under age 45

- without dependent children, not
disabled

449,47 $

- with dependent children, not
disabled

734,82 $

- disabled, with or without dependent
children

765,18 $
- between ages 45 and 64 765,18 $
- age 65 or over545,25 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2009 and who were not receiving a retirement pension.



Basic information 2008
Maximum Pensionable Earnings44 900 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)2 049,30 $
Maximum contribution for self-employed workers (9,9 %)4 098,60 $
Indexation rate for benefits as
at 1 January 2007
2,0 %

Maximum amounts for pensions
beginning in 2007(1)

Retirement pension
- age 65884,58 $
- age 60 (70%)619,21 $
- age 70 (130%)1 149,95 $
Disability pension1 077,49 $
Orphan's pension and pension for a disabled person's child66,29 $
Surviving spouse's pension(2)
- beneficiary under age 45

- without dependent children, not
disabled

437,76 $

- with dependent children, not
disabled

716,15 $

- disabled, with or without dependent
children

745,77 $
- between ages 45 and 64745,77 $
- age 65 or over530,75 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2008 and who were not receiving a retirement pension.



Basic information 2007
Maximum Pensionable Earnings43 700 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)1 989,90 $
Maximum contribution for self-employed workers (9,9 %)3 979,80 $
Indexation rate for benefits as
at 1 January 2007
2,1 %

Maximum amounts for pensions
beginning in 2007(1)

Retirement pension
- age 65863,75 $
- age 60 (70%)604,63 $
- age 70 (130%)1 122,88 $
Disability pension1 053,74 $
Orphan's pension and pension for a disabled person's child64,99 $
Surviving spouse's pension(2)
- beneficiary under age 45

- without dependent children, not
disabled

427,87 $

- with dependent children, not
disabled

700,80 $

- disabled, with or without dependent
children

729,84 $
- between ages 45 and 64729,84 $
- age 65 or over518,25 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2007 and who were not receiving a retirement pension.


Basic information 2006
Maximum Pensionable Earnings42 100 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)1 910,70 $
Maximum contribution for self-employed workers (9,9 %)3 821,40 $
Indexation rate for benefits as
at 1 January 2006
2,3 %


Maximum amounts for pensions
beginning in 2006(1)

Retirement pension
- age 65844,58 $
- age 60 (70%)591,21 $
- age 70 (130%)1 097,95 $
Disability pension1 031,02 $
Orphan's pension and pension for a disabled person's child63,65 $
Surviving spouse's pension(2)
- beneficiary under age 45

- without dependent children, not
disabled

418,54 $

- with dependent children, not
disabled

685,86 $

- disabled, with or without dependent
children

714,30 $
- between ages 45 and 54714,30 $
- between ages 55 and 64716,31 $
- age 65 or over506,75 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2006 and who were not receiving a retirement pension.


Basic information 2005
Maximum Pensionable Earnings41 100 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)1 861,20 $
Maximum contribution for self-employed workers (9,9 %)3 722,40 $
Indexation rate for benefits as
at 1 January 2005
1,7 %


Maximum amounts for pensions
beginning in 2005(1)

Retirement pension
- age 65828,75 $
- age 60 (70%)580,13 $
- age 70 (130%)1 077,38 $
Disability pension1 010,20 $
Orphan's pension and pension for a disabled person's child62,22 $
Surviving spouse's pension(2)
- beneficiary under age 45

- without dependent children, not
disabled

410,31 $

- with dependent children, not
disabled

671,62 $

- disabled, with or without
dependent children

699,42 $
- between ages 45 and 54699,42 $
- between ages 55 and 64710,37 $
- age 65 or over497,25 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2005 and who were not receiving a retirement pension.



Information 2004

Basic information

Maximum Pensionable Earnings40 500 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers (4,95 %) and employers (4,95 %)1 831,50 $
Maximum contribution for self-employed workers (9,9 %)3 663,00 $
Indexation rate for benefits as
at 1 January 2004
3,2 %


Maximum amounts for pensions
beginning in 2004 (1)

Retirement pension
- age 65814,17 $
- age 60 (70%)569,92 $
- age 70 (130%)1 058,42 $
Disability pension992,77 $
Orphan's pension and pension for a disabled person's child61,18 $
Surviving spouse's pension (2)
- beneficiary under age 45

- without dependent children, not
disabled

403,18 $

- with dependent children, not
disabled

660,12 $

- disabled, with or without
dependent children

687,45 $
- between ages 45 and 54687,45 $
- between ages 55 and 64704,90 $
- age 65 or over488,50 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2004 and who were not receiving a retirement pension.

Information 2003

Basic information

Maximum Pensionable Earnings39 900 $
Basic exemption3 500 $
Contribution rate9,9 %
Maximum contribution for workers and employers (4,95 %)1 801,80 $
Maximum contribution for self-employed workers (9,9 %)3 603,60 $
Indexation rate for benefits as
at 1 January 2003
1,6 %


Maximum amounts for pensions
beginning in 2003 (1)

Retirement pension
- age 65801,25 $
- age 60 (70%)560,88 $
- age 70 (130%)1 041,63 $
Disability pension971,23 $
Orphan's pension and pension for a disabled person's child59,28 $
Surviving spouse's pension (2)
- beneficiary under age 45

- without dependent children, not
disabled

395,31 $

- with dependent children, not
disabled

644,28 $

- disabled, with or without
dependent children

670,76 $
- between ages 45 and 54670,76 $
- between ages 55 and 64700,06 $
- age 65 or over480,75 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2003 and who were not receiving a retirement pension.


Information 2002

Basic information

Maximum Pensionable Earnings39 100 $
Basic exemption3 500 $
Contribution rate9,4 %
Maximum contribution for workers and employers (4,7 %)1 673,20 $
Maximum contribution for self-employed workers (9,4 %)3 346,40 $
Indexation rate for benefits as
at 1 January 2002
3,0 %


Maximum amounts for pensions
beginning in 2002 (1)

Retirement pension
- age 65788,75 $
- age 60 (70%)552,13 $
- age 70 (130%)1 025,38 $
Disability pension956,02 $
Orphan's pension and pension for a disabled person's child58,35 $
Surviving spouse's pension (2)
- beneficiary under age 45

- without dependent children, not
disabled

389,13 $

- with dependent children, not
disabled

634,18 $

- disabled, with or without
dependent children

660,24 $
- between ages 45 and 54660,24 $
- between ages 55 and 64695,37 $
- age 65 or over473,25 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2002 and who were not receiving a retirement pension.



Information 2001

Maximum Pensionable Earnings

Maximum Pensionable Earnings38 300 $
Basic exemption3 500 $
Contribution rate8,6 %
Maximum contribution for workers and employers (4,3 %)1 496,40 $
Maximum contribution for self-employed workers (8,6 %)2 992,80 $
Indexation rate for benefits as
at 1 January 2001
2,5 %


Maximum amounts for pensions
beginning in 2001 (1)

Retirement pension
- age 65775,00 $
- age 60 542,50 $
Disability pension956,02 $
Orphan's pension and pension for a disabled person's child56,65 $
Surviving spouse's pension (2)
- beneficiary under age 45

- without dependent children, not
disabled

381,26 $

- with dependent children, not
disabled

619,17 $

- disabled, with or without
dependent children

644,47 $
- between ages 45 and 54644,47 $
- between ages 55 and 64690,22 $
- age 65 or over465,00 $

Amount for the death benefit
2 500 $
(1) Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
(2) Pension calculated with respect to contributors who die in 2001 and who were not receiving a retirement pension.

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