10.2.4 Quebec Pension Plan
The Quebec Pension Plan (QPP) is a compulsory public insurance plan. It provides people who work or have worked in Quebec and their families with basic financial protection in the event of retirement, death or disability.
The QPP is financed by contributions from Quebec workers and employers. These contributions are collected by the Agence du Revenu du Québec (ARQ) and are managed by the Caisse de dépôt et placement du Québec.
The QPP provides three types of benefits:
- a retirement pension
- disability benefits
- survivors' benefits.
Retirement pension
Contributions are paid by workers aged 18 and over whose employment income is greater than the basic exemption of $3,500. As with the Canada Pension Plan (CPP), the employee and the employer each pay half of the total contribution. Self-employed workers pay the entire amount.
QPP benefit amounts
The chart below shows the payment rates and maximum amounts for QPP benefits as of 2023.
| Maximum pensionable earnings | $66,600 |
|---|---|
| Basic exemption | $3,500 |
| Contribution rate | 10.80% |
| Maximum contribution for workers (5.4%) and employers (5.4%) | $3,407.40 |
| Maximum contribution for self-employed workers (10.80%) | $6,814.80 |
| Indexation rate for benefits as at 1 January 2023 | 6.50% |
| Maximum amount for lump-sum | |
| Death benefit | $2,500 |
| Maximum monthly amounts Footnote 1 | |
| Retirement pension | |
age 65 (100% of the maximum pension) |
$1,306.57 |
age 60 (64% of the maximum pension) |
$836.20 |
age 70 (142% of the maximum pension) |
$1,855.33 |
| Disability benefits | |
| Disability pension | $1,537.13 |
| Pension for a disabled person's child | $89.45 |
| Survivor's benefits | |
| Orphan's pension |
$281.72 |
| Surviving spouse's pension Footnote 2 | |
beneficiary under age 45, not disabled, without dependent children |
$649.20 |
beneficiary under age 45, not disabled, with dependent children |
$1,024.88 |
beneficiary under age 45, disabled, with or without dependent children |
$1,064.81 |
beneficiary between ages 45 and 64 |
$1,064.81 |
beneficiary age 65 or over |
$804.13 |
For more information on the QPP in general, visit the Retraite Québec website.
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