QPP contribution calculator 2026
Enter pensionable earnings for the year. Contributions start above the $3,500 exemption, up to maximum pensionable earnings of $74,600, then the second additional contribution applies up to $85,000.
- Pensionable earnings (exemption to YMPE)
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- Base plan
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- First additional contribution
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- Earnings between YMPE and YAMPE
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- Second additional contribution
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- Employee contribution
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2026: 5.3% + 1% (10.6% + 2% if self-employed) up to $74,600, then 4% (8% if self-employed) up to $85,000. Cents are kept.
Sources. Retraite Québec — QPP figures (new tab) · Revenu Québec — 2026 payroll changes (new tab) · Retraite Québec — contributions (new tab) · Last updated: 27 October 2026
Frequently asked questions
What are the 2026 QPP rates?
On earnings between $3,500 and the $74,600 maximum pensionable earnings, an employee pays 5.3% to the base plan and 1% as the first additional contribution (6.3% combined, maximum $4,479.30). Between $74,600 and the $85,000 additional ceiling, the second additional contribution is 4% (maximum $416).
What does a self-employed worker pay?
Both shares, employee and employer: 10.6% plus 2% up to the maximum pensionable earnings, and 8% between $74,600 and $85,000. The 2026 maximum is $9,790.60.
What is the second additional contribution?
Since 2024, a contribution applies between the year’s maximum pensionable earnings (YMPE) and the additional maximum (YAMPE). In 2026 that ceiling is $85,000. Above it, no further contribution is due for the year.
Why a one-dollar gap with Retraite Québec’s table?
Retraite Québec’s sample table often rounds to the dollar. This calculator keeps cents, as in the maximums published by Revenu Québec ($4,479.30 and $416). For example, $20,000 of earnings is $1,039.50, which that table shows as $1,039.
Are the results official?
No. The rates come from Retraite Québec and Revenu Québec, but the calculation is an estimate. It does not account for several employers in the year or earnings already contributed on elsewhere.
CalcQC is an independent website. We are not affiliated with the Tribunal administratif du logement, the SAAQ, Retraite Québec, the QPIP (Conseil de gestion de l’assurance parentale), the Canada Revenue Agency, Revenu Québec, Hydro-Québec, or any other government body. Results are for information only.