Pensionable earnings and contributions
Québec Pension Plan
A worker begins contributing to the Plan where his or her employment earnings for the current year exceed the amount of the basic exemption. His or her contributions are calculated based on the rate that corresponds to his or her earnings. A first rate applies to earnings between the basic exemption and the maximum pensionable earnings (MPE). A different contribution rate applies on his or her earnings between the
MPE and the additional maximum annual pensionable earnings (YAMPE). The maximum earnings are determined by law and adjusted each year. A person stops contributing to the Plan for the current year where his or her earnings exceed the YAMPE.
Since 2024, additional maximum annual pensionable earnings (YAMPE) have been added for contributions to the
additional plan. The contributions will allow retirees to receive a higher retirement pension, based on the contributions they will have paid since the plan has become effective.
Contributions on employment earnings between the basic exemption and the maximum pensionable earnings 2015-2024
| | Pensionable employment earnings (also called pensionable earnings) | Contribution rate See note 1 | Maximum contributions |
|---|
| Year | Minimum
(Basic exemption) | Maximum
(MPE) | Employee | Employer | Employee | Self-employed |
|---|
| 2024 | $3500 | $68 500 | 6.4% | 6.4% | $4160 | $8320 |
| 2023 | $3500 | $66 600 | 6.4% | 6.4% | $4038.40 | $8076.80 |
| 2022 | $3500 | $64 900 | 6.15% | 6.15% | $3776.10 | $7552.20 |
| 2021 | $3500 | $61 600 | 5.9% | 5.9% | $3427.90 | $6855.80 |
| 2020 | $3500 | $58 700 | 5.7% | 5.7% | $3146.40 | $6292.80 |
| 2019 | $3500 | $57 400 | 5.55% | 5.55% | $2991.45 | $5982.90 |
| 2018 | $3500 | $55 900 | 5.4% | 5.4% | $2829.60 | $5659.20 |
| 2017 | $3500 | $55 300 | 5.4% | 5.4% | $2797.20 | $5494.40 |
| 2016 | $3500 | $54 900 | 5.325% | 5.325% | $2737.05 | $5474.10 |
| 2015 | $3500 | $53 600 | 5.25% | 5.25% | $2630.25 | $5260.50 |
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Note 1 As of 2019, the rates include contributions to the basic plan and contributions to the additional plan. The additional plan was created further to the enhancement of the Québec Pension Plan.
Contributions on employment earnings between the basic exemption and the maximum pensionable earnings 2000-2014
| | Pensionable employment earnings (also called pensionable earnings) | Contribution rate | Maximum contributions |
|---|
| Year | Minimum
(Basic exemption) | Maximum
(MPE) | Employee | Employer | Employee | Self-employed |
|---|
| 2014 | $3500 | $52 500 | 5.175% | 5.175% | $2535.75 | $5071.50 |
| 2013 | $3500 | $51 100 | 5.1% | 5.1% | $2427.60 | $4855.20 |
| 2012 | $3500 | $50 100 | 5.025% | 5.025% | $2341.65 | $4683.30 |
| 2011 | $3500 | $48 300 | 4.95% | 4.95% | $2217.60 | $4435.20 |
| 2010 | $3500 | $47 200 | 4.95% | 4.95% | $2163.15 | $4326.30 |
| 2009 | $3500 | $46 300 | 4.95% | 4.95% | $2118.60 | $4237.20 |
| 2008 | $3500 | $44 900 | 4.95% | 4.95% | $2049.30 | $4098.60 |
| 2007 | $3500 | $43 700 | 4.95% | 4.95% | $1989.90 | $3979.80 |
| 2006 | $3500 | $42 100 | 4.95% | 4.95% | $1910.70 | $3821.40 |
| 2005 | $3500 | $41 100 | 4.95% | 4.95% | $1861.20 | $3722.40 |
| 2004 | $3500 | $40 500 | 4.95% | 4.95% | $1831.50 | $3663.00 |
| 2003 | $3500 | $39 900 | 4.95% | 4.95% | $1801.80 | $3603.60 |
| 2002 | $3500 | $39 100 | 4.7% | 4.7% | $1673.20 | $3346.40 |
| 2001 | $3500 | $38 300 | 4.3% | 4.3% | $1496.40 | $2992.80 |
| 2000 | $3500 | $37 600 | 3.9% | 3.9% | $1329.90 | $2659.80 |
Contributions on employment earnings between the basic exemption and the maximum pensionable earnings 1980-1999
| | Pensionable employment earnings (also called pensionable earnings) | Contribution rate | Maximum contributions |
|---|
| Year | Minimum
(Basic exemption) | Maximum
(MPE) | Employee | Employer | Employee | Self-employed |
|---|
| 1999 | $3500 | $37 400 | 3.5% | 3.5% | $1186.50 | $2373.00 |
| 1998 | $3500 | $36 900 | 3.2% | 3.2% | $1068.80 | $2137.60 |
| 1997 | $3500 | $35 800 | 3.0% | 3.0% | $969.00 | $1938.00 |
| 1996 | $3500 | $35 400 | 2.8% | 2.8% | $893.20 | $1786.40 |
| 1995 | $3400 | $34 900 | 2.7% | 2.7% | $850.50 | $1701.00 |
| 1994 | $3400 | $34 400 | 2.6% | 2.6% | $806.00 | $1612.00 |
| 1993 | $3300 | $33 400 | 2.5% | 2.5% | $752.50 | $1505.00 |
| 1992 | $3200 | $32 200 | 2.4% | 2.4% | $696.00 | $1392.00 |
| 1991 | $3000 | $30 500 | 2.3% | 2.3% | $632.50 | $1265.00 |
| 1990 | $2800 | $28 900 | 2.2% | 2.2% | $574.20 | $1148.40 |
| 1989 | $2700 | $27 700 | 2.1% | 2.1% | $525.00 | $1050.00 |
| 1988 | $2600 | $26 500 | 2.0% | 2.0% | $478.00 | $956.00 |
| 1987 | $2500 | $25 900 | 1.9% | 1.9% | $444.60 | $889.20 |
| 1986 | $2500 | $25 800 | 1.8% | 1.8% | $419.40 | $838.80 |
| 1985 | $2300 | $23 400 | 1.8% | 1.8% | $379.80 | $759.60 |
| 1984 | $2000 | $20 800 | 1.8% | 1.8% | $338.40 | $676.80 |
| 1983 | $1800 | $18 500 | 1.8% | 1.8% | $300.60 | $601.20 |
| 1982 | $1600 | $16 500 | 1.8% | 1.8% | $268.20 | $536.40 |
| 1981 | $1400 | $14 700 | 1.8% | 1.8% | $239.40 | $478.80 |
| 1980 | $1300 | $13 100 | 1.8% | 1.8% | $212.40 | $424.80 |
Contributions on employment earnings between the basic exemption and the maximum pensionable earnings 1966-1979
| | Pensionable employment earnings (also called pensionable earnings) | Contribution rate | Maximum contributions |
|---|
| Year | Minimum
(Basic exemption) | Maximum
(MPE) | Employee | Employer | Employee | Self-employed |
|---|
| 1979 | $1100 | $11 700 | 1.8% | 1.8% | $190.80 | $381.60 |
| 1978 | $1000 | $10 400 | 1.8% | 1.8% | $169.20 | $338.40 |
| 1977 | $900 | $9300 | 1.8% | 1.8% | $151.20 | $302.40 |
| 1976 | $800 | $8300 | 1.8% | 1.8% | $135.00 | $270.00 |
| 1975 | $700 | $7400 | 1.8% | 1.8% | $120.60 | $241.20 |
| 1974 | $700 | $6600 | 1.8% | 1.8% | $106.20 | $212.40 |
| 1973 | $700 | $5900 | 1.8% | 1.8% | $93.60 | $187.20 |
| 1972 | $600 | $5500 | 1.8% | 1.8% | $88.20 | $176.40 |
| 1971 | $600 | $5400 | 1.8% | 1.8% | $86.40 | $172.80 |
| 1970 | $600 | $5300 | 1.8% | 1.8% | $84.60 | $169.20 |
| 1969 | $600 | $5200 | 1.8% | 1.8% | $82.80 | $165.60 |
| 1968 | $600 | $5100 | 1.8% | 1.8% | $81.00 | $162.00 |
| 1967 | $600 | $5000 | 1.8% | 1.8% | $79.20 | $158.40 |
| 1966 | $600 | $5000 | 1.8% | 1.8% | $79.20 | $158.40 |
Contributions on employment earnings between the basic exemption and the additional maximum annual pensionable earnings (YAMPE) 2024
| | Pensionable employment earnings (also called pensionable earnings) | Contribution rate | Maximum contributions |
|---|
| Year | Minimum
(MPE) | Maximum
(YAMPE) | Employee | Employer | Employee | Self-employed |
|---|
| 2024 | $68 500 | $73 200 | 4% | 4% | $188 | $376 |