Contributions to the Québec Pension Plan
As an employer, you are responsible for paying
QPP contributions to
Revenu Québec.
Calculation of contributions
You pay half of the contributions, and the other half is deducted from the salary paid to each member of your eligible employees.
In 2024, if
employment earnings exceed $3500, you are contributing to the basic plan under the QPP at a rate of
5.4% and to the
additional plan at a rate of
1%. You are contributing at these rates until the employment earnings have reached the
maximum pensionable earnings (MPE), which is $68 500.
If
employment earnings exceed $68 500, you are contributing to the additional plan under the
QPP at a rate of
4% on earnings between $68 500 and $73 200. You no longer contribute on earnings over $73 200, that is, the maximum allowed by law.
To calculate
QPP contributions, use
the Revenu Québec tool 
.
Examples of annual contributions in 2024
Employment income for 2024
$ | Employee's contribution deducted at source
$ | Self-employed worker's contributions
$ |
|---|
| 5000 | 96 | 192 |
|---|
| 10 000 | 416 | 832 |
|---|
| 15 000 | 736 | 1472 |
|---|
| 20 000 | 1056 | 2112 |
|---|
| 25 000 | 1376 | 2752 |
|---|
| 30 000 | 1696 | 3392 |
|---|
| 35 000 | 2016 | 4032 |
|---|
| 40 000 | 2336 | 4672 |
|---|
| 45 000 | 2656 | 5312 |
|---|
| 50 000 | 2976 | 5952 |
|---|
| 55 000 | 3296 | 6592 |
|---|
| 60 000 | 3616 | 7232 |
|---|
| 65 000 | 3936 | 7872 |
|---|
| 68 500 | 4160 | 8320 |
|---|
| 73 200 and over | 4348 | 8696 |
|---|
The
Guide for Employers
The
Guide for Employers , published by
Revenu Québec, provides you with all the details on deductions at source, pensionable and non-pensionable earnings and contributions to the Québec Pension Plan.
Other information