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 This link will open in a new window..

Examples of annual contributions in 2024
Employment income for 2024
Employee's contribution deducted at source
Self-employed worker's contributions
10 000416832
15 0007361472
20 00010562112
25 00013762752
30 00016963392
35 00020164032
40 00023364672
45 00026565312
50 00029765952
55 00032966592
60 00036167232
65 00039367872
68 50041608320
73 200 and over43488696

The Guide for Employers

The Guide for Employers This link will open in a new window., 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

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