Base plan: employee 5.3%, employer 5.3% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan: employee 1%, employer 1% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan (earnings between $ 74 600 and $ 85 000 [YAMPE]): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD.
Base plan: employee 5.3%, employer 5.3% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan: employee 1%, employer 1% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan (earnings between $ 74 600 and $ 85 000 [YAMPE]): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD.
Version 1 · effective from · verified on
Verification: approved by a person (carried over from Juriset's first release).
Currency
CAD
Programs
Name
Base plan
Condition
Contribution rate 10.6 % on earnings between $3500 and $ 74 600; employers and workers each pay half of the contribution.
Earnings to
74600
Earnings from
3500
Employee rate percent
5.3
Employer rate percent
5.3
Max employee contribution
3768
Max employer contribution
3768
Name
Additional plan
Condition
Contribution rate 2 % on earnings between $3500 and $ 74 600; employers and workers each pay half of the contribution.
Earnings to
74600
Earnings from
3500
Employee rate percent
1
Employer rate percent
1
Max employee contribution
711
Max employer contribution
711
Name
Additional plan (earnings between $ 74 600 and $ 85 000 [YAMPE])
Condition
On earnings between the maximum pensionable earnings ($ 74 600) and the additional maximum pensionable earnings ($ 85 000).
Earnings to
85000
Earnings from
74600
Employee rate percent
4
Employer rate percent
4
Max employee contribution
416
Max employer contribution
416
Source:The Role of the Employer and the Québec Pension Plan, Québec Pension Plan figures (supports currency, programs[0].earnings_from, programs[0].earnings_to, programs[1].earnings_from, programs[1].earnings_to, programs[2].earnings_from, programs[2].earnings_to, programs[0].employee_rate_percent, programs[0].employer_rate_percent, programs[0].max_employee_contribution, programs[0].max_employer_contribution, programs[1].employee_rate_percent, programs[1].employer_rate_percent, programs[1].max_employee_contribution, programs[1].max_employer_contribution, programs[2].employee_rate_percent, programs[2].employer_rate_percent, programs[2].max_employee_contribution, programs[2].max_employer_contribution, programs[2].name, programs[2].condition, programs[0].name, programs[0].condition, programs[1].name, programs[1].condition)
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 … Maximum contribution for workers and employers … On $71 100 (earnings between $3500 and $ 74 600 [ MPE ]) … Base plan ( 5.3 %) | $ 3768 … Additional plan ( 1 %) | $ 711 … On $10 400 (earnings between $ 74 600 and $ 85 000 [YAMPE]) … Additional plan (4%) | $416 … On earnings between $3500 and $ 74 600 … Base plan | 10.6 % … Additional plan | 2 % … Note 1 Employers and workers each pay half of the contribution.
social_insurance_contributions in ca-qc: version 1, effective 2026-01-01, published (new)
Base plan: employee 5.3%, employer 5.3% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan: employee 1%, employer 1% of annual earnings above 3500 CAD up to 74600 CAD. Additional plan (earnings between $ 74 600 and $ 85 000 [YAMPE]): employee 4%, employer 4% of annual earnings above 74600 CAD up to 85000 CAD.