MAXIMUM PENSIONABLE SALARY OR WAGES AND QUÉBEC PENSION PLAN CONTRIBUTION RATE
The total of the amounts you withhold during the year for an employee must not exceed the maximum employee contribution for the year. Once the maximum employee contribution is reached, you must stop withholding QPP contributions from the employee's remuneration. You must also stop paying the employer contribution on this remuneration because the maximum employer contribution for the year is also reached once the maximum employee contribution is reached.
| Year | Maximum pensionable earnings (salary or wages) [$] | Basic exemption ($) | Maximum contributory earnings ($) | Employee's contribution rate (%) | Employer's contribution rate (%) | Employee's maximum contribution ($) | Employer's maximum contribution ($) |
|---|---|---|---|---|---|---|---|
| 2025 | 71,300 | 3,500 | 67,800 | 6.4 | 6.4 | 4,339.20 | 4,339.20 |
| 2024 | 68,500 | 3,500 | 65,000 | 6.4 | 6.4 | 4,348 | 8,696 |
| 2023 | 66,600 | 3,500 | 63,100 | 6.401 Note 1 |
6.401 Note 1 |
4,038.40 | 4,038.40 |
| 2022 | 64,900 | 3,500 | 61,400 | 6.152 Note 2 |
6.152 Note 2 |
3,776.10 | 3,776.10 |
| 2021 | 61,600 | 3,500 | 58,100 | 5.903 Note 3 |
5.90 Note 3 |
3,427.90 | 3,427.90 |
| 2020 | 58,700 | 3,500 | 55,200 | 5.704 Note 4 |
5.704 Note 4 |
3,146.40 | 3,146.40 |
| 2019 | 57,400 | 3,500 | 53,900 | 5.55 | 5.55 | 2,991.45 | 2,991.45 |
| 2018 | 55,900 | 3,500 | 52,400 | 5.4 | 5.4 | 2,829.60 | 2,829.60 |
| 2017 | 55,300 | 3,500 | 51,800 | 5.4 | 5.4 | 2,797.20 | 2,797.20 |
| 2016 | 54,900 | 3,500 | 51,400 | 5.325 | 5.325 | 2,737.05 | 2,737.05 |
| 2015 | 53,600 | 3,500 | 50,100 | 5.25 | 5.25 | 2,630.25 | 2,630.25 |
| 2014 | 52,500 | 3,500 | 49,000 | 5.175 | 5.175 | 2,535.75 | 2,535.75 |
| 2013 | 51,100 | 3,500 | 47,600 | 5.1 | 5.1 | 2,427.60 | 2,427.60 |
| 2012 | 50,100 | 3,500 | 46,600 | 5.025 | 5.025 | 2,341.65 | 2,341.65 |
| 2011 | 48,300 | 3,500 | 44,800 | 4.95 | 4.95 | 2,217.60 | 2,217.60 |
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