2025 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.
| Indexation rate for benefits as at 1 January 2025 | 2.85% |
| Maximum amount | |
|---|---|
| Per child | $3006 |
| Single-parent family | + $1055 |
| Minimum amount | |
| Per child | $1196 |
| Single-parent family | + $421 |
| Supplement for the Purchase of School Supplies | $124 |
| Supplement for Handicapped Children | $2832 |
| Supplement for Handicapped Children Requiring Exceptional Care | |
| Tier 1 | $14 292 |
| Tier 2 | $9504 |
The amount is also updated each year in July depending on:
- the number of dependent children under age 18 living with the family;
- the number of children in shared or sole custody;
- the conjugal status (single or with a spouse);
- the family income, which is calculated based on one of the following situations:
- the combined income of the two parents who form a couple;
- the combined 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) | $71 300 |
| Additional maximum annual pensionable earnings, also called additional maximum pensionable earnings (YAMPE) | $81 200 |
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 $71 300 | |
| Base plan | 10.8% |
| Additional plan | 2% |
| On earnings between $71 300 and $81 200 | |
| Additional plan | 8% |
| Maximum contribution for workers and employers | |
| On $67 800 (earnings between $3500 and $71 300 [MPE]) | |
| Base plan (5.4%) | $3661 |
| Additional plan (1%) | $678 |
| On $9900 (earnings between $71 300 and $81 200 [YAMPE]) | |
| Additional plan (4%) | $396 |
| Maximum contribution for self-employed workers | |
| On $67 800 (earnings between $3500 and $71 300 [MPE]) | |
| Base plan (10.8%) | $7322 |
| Additional plan (2%) | $1356 |
| On $9900 (earnings between $71 300 and $81 200 [YAMPE]) | |
| Additional plan (8%) | $792 |
| Indexation rate for benefits as at 1 January 2025 | 2.6% |
| Maximum amount for death benefit | $2500 |
| Retirement pension | |
|---|---|
| At age 65 (100% of the maximum pension) | $1433.00 See (Note 1) |
| At age 60 (64% of the maximum pension) | $917.12 |
| At age 72 (158.8% of the maximum pension) | $2275.60 |
| Disability benefits | |
| Disability pension for persons aged 18 to 59 | $1670.46 |
| Disability pension for persons aged 60 to 65 | $598.46 |
| Additional amount for disability for beneficiaries of the retirement pension | $598.46 |
| Pension for a disabled contributor's child | $95.82 |
| Survivors' benefits | |
| Orphan's pension | $301.77 |
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 | $689.43 |
| Beneficiary under age 45, not disabled, with dependent children | $1091.84 |
| Beneficiary under age 45, disabled, with or without dependent children | $1134.61 |
| Beneficiary between ages 45 and 64 | $1134.61 |
| Beneficiary age 65 or over | $844.24 |
- Note 1 The maximum retirement pension at age 65 for the base plan is $1387.08. Back to reference
| Rate of increase of the Pension Index (This rate is used according to the indexation formula for each plan.) | 2.6% |
| Maximum pensionable earnings (MPE) | $71 300 |
| Basic exemption under the QPP | $3500 |
| Plan exemption (RREGOP, PPCT) | $17 825 See (Note 1) |
| Plan exemption (PPMP, RPSO) | $24 955 |
| Reduction factor (RREGOP, PPCT) | 0.0152 |
| Contribution rate: | |
|---|---|
| RREGOP and PPCT (U See (Note 2)) | 9.09% |
| PPCT (NU See (Note 3)) | 8.09% |
| 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 | 12.67% |
| RPSO | 12.67% |
| 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 | $212 789 |
| PPCJBJ | $250 445 |
| PPCJQ | $269 411 |
| PPMNA | $214 667 |
| SPMSQ, PPEMO, RPMCM | $187 834 |
| PPPOCS | $205 659 |
| RPSO See (Note 7) | $220 981 |
| Interest rate (from 1 June 2024 to 31 May 2025) for the plan established based on rates of return: | |
| RREGOP, PPCT | 3.28% |
| PPPOCS | 3.48% |
| PPMP, RPSO | 3.21% |
| Interest rate (from 1 June 2024 to 31 May 2025) administrative established based on an external rate | 3.65% |
| Maximum annual amount of a pension granting entitlement the payment of its actuarial value | $2079 |
| RRSP contribution ceiling | $32 490 |
| Maximum pension adjustment (PA) | $33 210 |
| Maximum defined benefits | $3756.67 |
| Buy-back ceiling for years prior to 1990 | $2504.44 |
- Note 1 No contributions are payable if the salary is $24 955 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 $265 986. Return to reference
- Note 7 The maximum pensionable salary used to limit the benefit for years subject to a rate of 2% is $187 834. Return to reference
| Prescribed rate for 2025 relating to the calculation of the upper limit of the life income for those under age 55 | 6% |
| Maximum pensionable earnings (MPE) See Note 1 | $71 300 |
| Maximum temporary income (50% of the MPE) | $35 650 |
| Maximum monthly temporary income under age 55 | $2970.83 |
- Note 1 Used to determine income or refunds.Back to reference
| Maximum pensionable earnings (MPE) See Note 1 | $71 300 |
- Note 1 Used to determine benefits or refunds. Back to reference
| As of 31 December 2024 | $12.75 per member or beneficiary |
| The fee schedule lists the fees for the annual information return and to register or terminate a pension plan. | |
| Default member contribution rate (section 22 of the Regulation respecting voluntary retirement savings plans ) | 4% of gross |
| Maximum pensionable earnings (MPE)See Note 1 | $71 300 |
- Note 1 Used to determine refunds.Back to reference
| Annual statement as at 31 December 2024 (section 11 of the Regulation respecting voluntary retirement savings plans | $6.25 per member |
| By 31 December 2025 | The employer must offer a VRSP or another plan allowed under the Voluntary Retirement Savings Plan Act if it has:
|