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2023 Benefit amounts and key data

The amount of the Family Allowance payments varies from one family to another. The calculation takes into account:

  • the number of dependent children under age 18 who live with you
  • the number of children in shared custody
  • the family situation (single-parent or two-parent)
  • the family income, that is, the combined income of both spouses, if applicable.
Maximum and minimum yearly amounts - 2023
Maximum amount 2023 Amount
Each child$2782
Single-parent family +$976
Minimum amount 2023 Amount
Each child$1107
Single-parent family+$389
Yearly amount for the purchase of school supplies - 2023
Supplement for the Purchase of School Supplies$115
Yearly amounts for a handicapped child - 2023
Supplement for Handicapped Children$2616
Supplement for Handicapped Children with Exceptional  Care 
Tier 1$13 224
Tier 2$8796

Understanding the indexation of prensions under the Québec Pensions Plan 

Basic information on the Québec Pension Plan in 2023
Maximum Pensionable Earnings$66 600
Basic exemption$3500
Contribution rate
Base plan 10.80%
Additional plan 2%
Maximum contribution for workers and employers 
Base plan (5.4%)$3407.40
Additional plan (1%)$631
Maximum contribution for self-employed workers 
Base plan (10.80%) $6814.80
Additional plan (2%) $1262
Indexation rate for benefits as
at 1 January 2023		6.5%
Maximum amount for lump-sum
Death benefit$2500
Maximum monthly amounts See (note 1)
Retirement pension
Age 65 (100% of the maximum pension)$1306.57
Age 60 (64% of the maximum pension)$836.20
Age 70 (142% of the maximum pension)$1855.33
Disability benefits
Disability pension$1537.13
Pension for a disabled person's child$89.45
Survivors' benefits
Orphan's pension$281.72
Surviving spouse's pension See (note 2)
Beneficiary under age 45, not disabled, without dependent children$649.20
Beneficiary under age 45, not disabled, with dependent children$1024.88
Beneficiary under age 45, disabled, with or without dependent children$1064.81
Beneficiary between ages 45 and 64$1064.81
Beneficiary age 65 or over$804.13
  1. Note 2 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.Revenir à la référence
  2. Note 3 Pension calculated with respect to contributors who were not receiving a retirement pension.Revenir à la référence

Key data for 2023
Rate of increase of the Pension Index
(This rate is used according to the indexation formula for each plan.)		6.5%
Maximum pensionable earnings (MPE)$66 600
Basic exemption under the QPP$3500
Plan exemption (RREGOP, PPCT)$16 650See (Note 1)
Plan exemption (PPMP, RPSO)$23 310
Reduction factor (RREGOP, PPCT)0.0162
Contribution rate:
RREGOP and PPCT (USee (Note 2))9.69%
PPCT (NUSee (Note 3))8.69%
RPCHCNS.O.
PPFEQ0%
PPFEQ(NU)0%
PPEMO5.26%
PPCJBJS.O.
PPCJQ9% and 1% after 21.7 years
PPMNA9%
SPMSQ11.50%
PPMP12.67%
RPSO12.67%
PPPOCS10.63%
PPPOCS(QPSee (Note 4))11.63%See (Note 5)
Maximum pensionable salary:
RREGOP, PPMP, TPP, CSSP, PPCTSee (Note 6), PPFEQ, RPCHCN$198 644
PPCJBJ$233 778
PPCJQ$251 911
PPMNA$200 381
SPMSQ, PPEMO$175 334
PPPOCS$191 984
RPSO See (Note 7)$206 275
Interest rate (from 1 June 2023 to 31 May 2024) for the plan established based on rates of return:
RREGOP, PPCT4.15%
PPPOCS4.56%
PPMP, RPSO3.82%
Interest rate (from 1 June 2023 to 31 May 2024) administrative established based on an external rate2.84%
Maximum annual amount of a pension granting entitlement the payment of its actuarial value$1941 
RRSP contribution ceiling$30 780
Maximum pension adjustment (PA)$30 960
Maximum defined benefits$3506.67 
Buy-back ceiling for years prior to 1990$2337.78 
  1. Note 1 No contributions are payable if the salary is $23 310  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 PPMP.Return to reference
  5. Note 5 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. Return to reference
  6. Note 6 The maximum pensionable salary for years subject to a rate of 1.6% is $248 304.Return to reference
  7. Note 7 The maximum pensionable salary used to limit the benefit for years subject to a rate of 2% is $175 334. Return to reference

Data for 2023
LIF reference rate for 20236%
Maximum pensionable earnings (MPE) See Note 1 $66 600
Maximum temporary income (40% of MPE)$26 640
Maximum monthly temporary income under age 54$2220
  1. Note 1 Used to determine income or refunds.Revenir à la référence

Data for 2023
Maximum pensionable earnings (MPE) See Note 1 $66 600
  1. Note 1 Used to determine benefits or refunds.Revenir à la référence
Required fees per member or beneficiary
As of 31 December 2022$11.90 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 2023

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 $66 600
  1. Note 1 Used to determine refunds.Revenir à la référence
Required fees per member

Annual statement as at 31 December 2022
(section 11 of the Regulation respecting voluntary retirement savings plans This link will open in a new window.

$5.80 per member
Obligation of employers
By 31 December 2023

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 2022, and
  • 10 or more eligible employees on 30 June 2023.

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