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 , if employment earnings exceed $, you are contributing to the basic plan under the QPP at a rate of % and to the additional plan at a rate of %. You are contributing at these rates until the employment earnings have reached the maximum pensionable earnings (MPE), which is $.
If employment earnings exceed $, you are contributing to the additional plan under the QPP at a rate of % on earnings between $ and $. You no longer contribute on earnings over $, that is, the maximum allowed by law.
To calculate QPP contributions, use the Revenu Québec tool .
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
- Certain changes in an employee's situation can affect his or her eligibility or contributions.
- Consult the table of pensionable employment earnings and contributions since the Québec Pension Plan came into effect.