How are contributions calculated?

One year of contributions to the Québec Pension Plan is entered under a worker's name for each year in which he or she contributed on earnings greater than the basic exemption.

See the table Pensionable Earnings and Contributions.

Employment earnings and contribution rates

  • In 2019, the maximum earnings on which contributions can be made is $57 400; this is called the maximum pensionable earnings (MPE).
  • In 2019, the contribution rate is 11.10% of the portion of employment earnings between the basic exemption and the maximum pensionable earnings. An employee pays half (5.55%) and his or her employer pays the other half. The increase in the contribution rate is due to the enhancement of the Québec Pension Plan, which came into force on 1 January 2019 and which includes an additional plan.  
Important

A self-employed worker must send his or her annual contribution directly to Revenu Québec. In 2019, the contribution rate is 11.10% and includes the contributions to the basic plan and the additional plan.


Examples of annual contributions in 2019
Employment income for 2019
$
Employee's contribution deducted at source
$
Self-employed worker's contributions $
500083.25166.50
10 000360.75721.50
15 000638.251276.50
20 000915.751831.50
25 0001193.252386.50
30 0001470.752941.20
35 0001748.253496.50
40 0002025.754051.50
45 0002303.254606.50
50 0002580.755161.50
57 400 and over2991.455982.90

The Statement of Participation: an important tool...

Every 4 years, we mail contributors a Statement of Participation in the Québec Pension Plan. It is also possible to consult it online. It is important to ensure that the amounts indicated on this statement are correct. If there are any errors, you must notify us by completing the form entitled Request for Corrections to Pensionable Employment Earnings.

The Statement of Participation contains the details of a person's participation in the Québec Pension Plan:

Pensionable earnings

  • Amounts on which a worker has made contributions to Plan for each year in which employment earnings were sufficient.
  • All contributions recorded under the worker's name.

Benefits that could be paid to the contributor or the contributor's family following disability, retirement or death

  • Estimated amounts of various benefits: disability benefits, retirement pension and survivors' benefits
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Practical corner

Enhacing the QPP for better financial security in retirement