2026 Benefit Amounts and Key Data
The amount of Family Allowance payments varies from one family to another. It is adjusted to the cost of living each year, in January. At the end of December, you can see the new amounts to be paid for the following year in the My benefits section in My Account.
| Indexation rate for benefits as at 1 January 2026 | 2.05% |
| Maximum amount | |
|---|---|
| Per child | $3068 |
| Single-parent family | + $1077 |
| Minimum amount | |
| Per child | $1221 |
| Single-parent family | + $430 |
| Supplement for the Purchase of School Supplies | $127 |
| Supplement for Handicapped Children | $2892 |
| Supplement for Handicapped Children Requiring Exceptional Care | |
| Tier 1 | $14 580 |
| Tier 2 | $9696 |
The amount is also updated each year in July depending on:
- the number of dependent children under age 18 residing with the family;
- the number of children in shared or sole custody;
- the conjugal status (single or with a spouse);
- the family income (amount entered on line 275 of the
Québec income tax return), determined based on one of the following situations:
- the total income of both parents who form a couple;
- the total income of the two spouses who form a blended family;
- the parent's personal income in the case of a single-parent family.
It is possible to see the new amounts of the payments each year in mid-June on the annual notice uploaded to My Account.
| Basic exemption | $3500 |
| Yearly maximum pensionable earnings, also called maximum pensionable earnings (MPE) | $74 600 |
| Additional maximum annual pensionable earnings, also called additional maximum pensionable earnings (YAMPE) | $85 000 |
Contribution rate Employers and workers each pay half of the contribution to the Plan. Self-employed workers pay both shares of the contribution, that is, the employer's share and the worker's share. | |
|---|---|
| On earnings between $3500 and $74 600 | |
| Base plan | 10.60% |
| Additional plan | 2.00% |
| On earnings between $74 600 and $85 000 | |
| Additional plan | 8.00% |
| Maximum contribution for workers and employers | |
| On $67 800 (earnings between $3500 and $74 600 [MPE]) | |
| Base plan (5.3%) | $3768.30 |
| Additional plan (1%) | $711.00 |
| On $9900 (earnings between $74 600 and $85 000 [YAMPE]) | |
| Additional plan (4%) | $416.00 |
| Maximum contribution for self-employed workers | |
| On $67 800 (earnings between $3500 and $74 600 [MPE]) | |
| Base plan (10.6%) | $7536.60 |
| Additional plan (2%) | $1422.00 |
| On $9900 (earnings between $74 600 and $85 000 [YAMPE]) | |
| Additional plan (8%) | $832.00 |
| Indexation rate for benefits as at 1 January 2026 | 2.0% |
| Maximum amount for death benefit | $2500 |
| Retirement pension | |
|---|---|
| At age 65 (100% of the maximum pension) | $1507.65 See (Note 1) |
| At age 60 (64% of the maximum pension) | $964.90 |
| At age 72 (158.8% of the maximum pension) | $2394.15 |
| Disability benefits | |
| Disability pension for persons aged 18 to 59 | $1737.67 |
| Disability pension for persons aged 60 to 65 | $610.43 |
| Additional amount for disability for beneficiaries of the retirement pension | $610.43 |
| Pension for a disabled contributor's child | $97.74 |
| Survivors' benefits | |
| Orphan's pension | $307.81 |
Surviving spouse's pension It is the pension calculated for contributors who were not receiving a retirement pension. | |
| Beneficiary under age 45, not disabled, without dependent children | $719.50 |
| Beneficiary under age 45, not disabled, with dependent children | $1129.95 |
| Beneficiary under age 45, disabled, with or without dependent children | $1173.58 |
| Beneficiary between ages 45 and 64 | $1173.58 |
| Beneficiary age 65 or over | $881.48 |
- Note 1 The maximum retirement pension at age 65 for the base plan is $1441.25. Back to reference
| Rate of increase of the Pension Index (This rate is used according to the indexation formula for each plan.) | 2.00% |
| Maximum pensionable earnings (MPE) | $74 600 |
| Basic exemption under the QPP | $3500 |
| Plan exemption (RREGOP, PPCT) | $18 650 See (Note 1) |
| Plan exemption (PPMP, RPSO) | $26 110 |
| Reduction factor (RREGOP, PPCT) | 0.0153 |
| Contribution rate: | |
|---|---|
| RREGOP and PPCT (U See (Note 2)) | 8.63% |
| PPCT (NU See (Note 3)) | 7.63% |
| RPCHCN | N/A |
| PPFEQ | 0% |
| PPFEQ (NU) | 0% |
| PPEMO | 4.81% |
| PPCJBJ | N/A |
| PPCJQ | 9% and 1% after 21.7 years |
| PPMNA | 9% |
| SPMSQ | 11.50% |
| PPMP | 11.23% |
| RPSO | 11.23% |
| PPPOCS | 10.73% |
| PPPOCS (QP See (Note 4)) | 11.73% See (Note 5) |
| Maximum pensionable salary: | |
| RREGOP, PPMP, TPP, CSSP, PPCT See (Note 6), PPFEQ, RPCHCN | $222 721 |
| PPCJBJ | $262 148 |
| PPCJQ | $281 700 |
| PPMNA | $224 698 |
| SPMSQ, PPEMO, RPMCM | $196 611 |
| PPPOCS | $215 261 |
| RPSO See (Note 7) | $231 307 |
| Interest rate (from 1 June 2025 to 31 May 2026) for the plan established based on rates of return: | |
| RREGOP, PPCT | 1.70% |
| PPPOCS | 1.98% |
| PPMP, RPSO | 1.54% |
| Interest rate (from 1 June 2025 to 31 May 2026) administrative established based on an external rate | 3.33% |
| Maximum annual amount of a pension granting entitlement the payment of its actuarial value | $2121 |
| RRSP contribution ceiling | $33 810 |
| Maximum pension adjustment (PA) | $34 790 |
| Maximum defined benefits | $3932.22 |
| Buy-back ceiling for years prior to 1990 | $2621.48 |
- Note 1 No contributions are payable if the salary is $26 110 or less (35% of the MPE). Return to reference
- Note 2 U : unionized. Return to reference
- Note 3 NU : non-unionized. Return to reference
- Note 4 Person eligible for the PPPOCS whose employment is covered by the RREGOP or PPMP. Return to reference
- Note 5 The member contribution must correspond to the lesser of the following amounts: [pensionable earnings – the lesser amount between (pensionable salary x 25%) and (25% of the MPE x harmonized service)] x rate of contribution. Return to reference
- Note 6 The maximum pensionable salary for years subject to a rate of 1.6% is $278 401. Return to reference
- Note 7 The maximum pensionable salary used to limit the benefit for years subject to a rate of 2% is $196 611. Return to reference
| Prescribed rate for 2026 relating to the calculation of the upper limit of the life income for those under age 55 | 6.25% |
| Maximum pensionable earnings (MPE) See Note 1 | $74 600 |
| Maximum temporary income (50% of the MPE) | $37 300 |
| Maximum monthly temporary income under age 55 | $3108.33 |
- Note 1 Data used to determine income or refunds.Back to reference
| Maximum pensionable earnings (MPE) See Note 1 | $74 600 |
| Search for an untraceable person | $30 for each name |
| As of 31 December 2025 | $13.35 per member or beneficiary |
| The fee schedule lists the fees for the annual information return and to register or terminate a pension plan. | |
- Note 1 Data used to determine benefits or refunds. Back to reference
| Default member contribution rate (section 22 of the Regulation respecting voluntary retirement savings plans ) | 4% of gross |
| Maximum pensionable earnings (MPE)See Note 1 | $74 600 |
| Search for an untraceable person | $30 for each name |
| Annual statement as at 31 December 2025 (section 11 of the Regulation respecting voluntary retirement savings plans | $6.55 per member |
| By 31 December 2026 | The employer must offer a VRSP or another plan allowed under the Voluntary Retirement Savings Plan Act if it has:
|
- Note 1 Data used to determine refunds.Back to reference