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.

Maximum and minimum yearly amounts – 2026
Indexation rate for benefits as at 1 January 20262.05%
Maximum amount
Per child$3068
Single-parent family+ $1077
Minimum amount
Per child$1221
Single-parent family+ $430
Yearly amount for the purchase of school supplies – 2026
Supplement for the Purchase of School Supplies$127
Yearly amounts for a handicapped child – 2026
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.

Understanding the indexation of prensions under the Québec Pensions Plan 

Basic information for 2026
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 plan10.60%
Additional plan2.00%
On earnings between $74 600 and $85 000
Additional plan8.00%
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 20262.0%
Maximum amount for single payment
Maximum amount for death benefit$2500
Maximum monthly amounts

Pensions are calculated by using the average maximum pensionable earnings for the last five years. The amounts paid under the additional plan are included in the maximum amounts shown and were updated on 1 January 2026.

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
  1. Note 1 The maximum retirement pension at age 65 for the base plan is $1441.25. Back to reference

Key data for 2026
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%
RPCHCNN/A
PPFEQ0%
PPFEQ (NU)0%
PPEMO4.81%
PPCJBJN/A
PPCJQ9% and 1% after 21.7 years
PPMNA9%
SPMSQ11.50%
PPMP11.23%
RPSO11.23%
PPPOCS10.73%
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, PPCT1.70%
PPPOCS1.98%
PPMP, RPSO1.54%
Interest rate (from 1 June 2025 to 31 May 2026) administrative established based on an external rate3.33%
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
  1. Note 1 No contributions are payable if the salary is $26 110 or less (35% of the MPE). Return to reference
  2. Note 2 U : unionized. Return to reference
  3. Note 3 NU : non-unionized. Return to reference
  4. Note 4 Person eligible for the PPPOCS whose employment is covered by the RREGOP or PPMPReturn to reference
  5. 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
  6. Note 6 The maximum pensionable salary for years subject to a rate of 1.6% is $278 401. Return to reference
  7. 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

Coming soon...
Data for 2026
Prescribed rate for 2026 relating to the calculation of the upper limit of the life income for those under age 556%
Maximum pensionable earnings (MPE) See Note 1$74 600
Maximum temporary income (50% of the MPE)$35 650
Maximum monthly temporary income under age 55$2970.83
  1. Note 1 Used to determine income or refunds.Back to reference

Coming soon...
Data for 2026
Maximum pensionable earnings (MPE) See Note 1$74 600
  1. Note 1 Used to determine benefits or refunds. Back to reference
Required fees per member or beneficiary
As of 31 December 2025$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.

Coming soon...
Data for 2026
Default member contribution rate
(section 22 of the Regulation respecting voluntary retirement savings plans This link will open in a new window.)
4% of gross
Maximum pensionable earnings (MPE)See Note 1$74 600
  1. Note 1 Used to determine refunds.Back to reference
Required fees per member
Annual statement as at 31 December 2025
(section 11 of the Regulation respecting voluntary retirement savings plans This link will open in a new window.
$6.25 per member
Obligation of employers
By 31 December 2026

The employer must offer a VRSP or another plan allowed under the Voluntary Retirement Savings Plan Act if it has:

  • 5 or more eligible employees on 31 December 2025, and
  • 10 or more eligible employees on 30 June 2026.

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