Benefits amounts and key data for 2019

Pensions and benefits paid by Retraite Québec are indexed annually on 1 January.

Select a program to display a table showing the corresponding amounts.

Maximum and minimum yearly amounts - 2019 See note 1
Maximum amount Amount
1st child $2472
2nd child $1735 See note 2
3rd child $1735 See note 2
4th and subsequent children$1852
Single-parent family + $867
Minimum amount Amount
1st child $694
2nd child $641
Single-parent family+ $346
  1. Note 1 :The amount of the Family allowance is indexed in January of each year.
  2. Note 2 :The amount includes the maximum allowance of $500 per year for the second and third children, as announced by the Gouvernement du Québec during the 2018 Update on Québec's Economic and Financial Situation on 3 December 2018. The tax measure, which is calculated based on family income, will apply as of January 2019 but will be paid to families retroactively as of the April 2019 payment.

    To estimate the amount of your Family allowance, depending on your family situation, use the CalculAide tool.
Yearly amount for the purchase of school supplies - 2019
Supplement for the purchase of school supplies$102
Yearly amounts for a handicapped child - 2019
Supplement for handicapped children$2340
Supplement for handicapped children with exceptional care needs$11 736

Basic information on the Québec Pension Plan in 2019
Maximum Pensionable Earnings$57 400
Basic exemption$3500
Contribution rate
Base plan 10.80%
Additional plan 0.30%
Maximum contribution for workers and employers
Base plan (5.4%)$2910.60
Additional plan (0.15%)$80.85
Maximum contribution for self-employed workers
Base plan $5821.20
Additional plan $161.70
Indexation rate for benefits as
at 1 January 2019
2.3%
Maximum amount for lump-sum
Death benefit$2500
Maximum monthly amounts See (note 1)
Retirement pension
Age 65 (100% of the maximum pension) $1154.58
Age 60 (64% of the maximum pension)$738.93
Age 70 (142% of the maximum pension)$1639.50
Disability benefits
Disability pension$1362.27
Additional amount for disability for retirement pension beneficiaries$496.33
Pension for a disabled person's child$79.46
Survivors' benefits
Orphan's pension$250.27
Surviving spouse's pension See (note 2)
Beneficiary under age 45. not disabled, without dependent children$562.22
Beneficiary under age 45, not disabled, with dependent children$895.95
Beneficiary under age 45, disabled, with or without dependent children$931.43
Beneficiary between ages 45 and 64$931.43
Beneficiary age 65 or over$696.15
  1. Note 1 Pensions calculated using the average of maximum pensionable earnings for the last 5 years.
  2. Note 2 Pension calculated with respect to contributors who were not receiving a retirement pension.

Key data for 2019
Rate of increase of the Pension Index
(This rate is used according to the indexation formula for each plan.)
2.3%
Maximum pensionable earnings (MPE)$57 400
Basic exemption under the QPP$3500
Plan exemption (RREGOP, PPCT)$14 350See (Note 1)
Plan exemption (PPMP, RPSO)$20 090 
Reduction factor (RREGOP, PPCT)0.0184
Compensation rate applicable to the PPMP and RPSO2.97%
Contribution rate:
RREGOP and PPCT (USee (Note 2))10.88%
PPCT (NUSee (Note 3))9.88%
RPCHCNSee (Note 4)7.60% and 1% after 35 years
TPPSee (Note 5)(U)8.08%
TPPSee (Note 5)(NU)7.25%
PPFEQ0%
PPFEQ(NU)0%
PPEMO6.15%
CSSPSee (Note 5) (U)7.25%
CSSPSee (Note 5) (NU)6.42%
PPCJBJ0%
PPCJQ8% and 1% after 21.7 years
PPMNA9%
SPMSQSee (Note 5)8%
PPMP12.82%
RPSO12.82%
PPPOCS9.77%
PPPOCS(QPSee (Note 6))10.77%See (Note 7)
Maximum pensionable salary:
RREGOP, PPMP, TPP, CSSP, PPCTSee (Note 8), PPFEQ, RPCHCN$171 368 
PPCJBJ$201 704
PPCJQ$245 513
PPMNA$172 889
SPMSQ, PPEMO, RPMCM$151 278
PPPOCS$165 628
RPSO$177 974
Interest rate (from 1 June 2018 to 31 May 2019) for the plan established based on rates of return:
RREGOP, PPCT8.35%
PPPOCS8.38%
PPMP, RPSO8.28%
Interest rate (from 1 June 2018 to 31 May 2019) administrative established based on an external rate1.31%
Maximum annual amount of a pension granting entitlement the payment of its actuarial value$1724 
RRSP contribution ceiling$26 500
Maximum pension adjustment (PA)$26 630
Maximum defined benefits$3025.56 
Buy-back ceiling for years prior to 1990$2017.03 
  1. Note 1 No contributions are payable if the salary is $20 090 or less (35% of the MPE).
  2. Note 2 U : unionized.
  3. Note 3 NU : non-unionized.
  4. Note 4 Contribution rate that applies up to the basic exemption under the QPP and to amounts over the MPE. A rate of 2.05% applies to the bracket between the basic exemption and the MPE.
  5. Note 5 Contribution rate that applies up to the basic exemption under the QPP and to amounts over the MPE. A reduced rate of 1.8% applies to the bracket between the basic exemption and the MPE.
  6. Note 6 Person eligible for the PPPOCS whose employment is covered by the RREGOP or PPMP.
  7. Note 7 The member contribution must correspond to the lesser of: pensionable salary x 9%
    OR
    [pensionable salary – the lesser of (pensionable salary x 25%) OR (25% of the MPE x harmonized service)] x rate of contribution.
  8. Note 8 The maximum pensionable salary for years subject to a rate of 1.6% is $214 201.

Select a subject below to view the corresponding data.

Key data for locked-in retirement accounts (LIRAs) and life income funds (LIFs), private, municipal and university pension plans and voluntary retirement savings plans (VRSPs) will change in 2019. Plan administrators should be aware of these changes.

Data for 2019
LIF reference rate6%
Maximum pensionable earnings (MPE) See Note 1 $57 400
Maximum temporary income (40% of MPE)$22 960
Maximum monthly temporary income under age 54$1913.33
  1. Note 1 Used to determine income or refunds.

Data for 2019
Maximum pensionable earnings (MPE) See Note 1 $57 400
  1. Note 1 Used to determine benefits or refunds.
Required fees per member or beneficiary
As of 31 December 2018$10.25 per member or beneficiary
The fee schedule lists the fees for the annual information return and to register or terminate a pension plan.  

Data for 2019

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 $57 400
  1. Note 1 Used to determine refunds.
Required fees per member

Annual statement as at 31 December 2018
(section 10 of the Regulation respecting voluntary retirement savings plans This link will open in a new window.

$5 per member
Obligation of employers
By 31 December 2019

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 2018, and
  • 10 or more eligible employees on 30 June 2019.
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