QPP vs CPP
If you work in Quebec you contribute to the Quebec Pension Plan, not the Canada Pension Plan. The plans are parallel but not identical — the QPP rate is higher, and that is only one of several ways Quebec's payroll deductions differ.
2026 side by side
| CPP | QPP | |
|---|---|---|
| Maximum pensionable earnings | $74,600 | $74,600 |
| Basic exemption | $3,500 | $3,500 |
| Employee rate | 5.95% | 6.3% |
| Maximum contribution | $4,230.45 | $4,479.30 |
| Base (creditable) rate | 4.95% | 5.3% |
The other Quebec differences
- Quebec workers pay QPIP premiums that nobody else pays.
- Quebec workers pay a lower EI rate.
- Quebec residents receive the 16.5% federal abatement, cutting federal tax.
- Quebec allows a deduction for workers that reduces provincial taxable income.
What it costs at a typical salary
On a $80,000 salary, QPP costs $4,479.30 against $4,230.45 of CPP in Ontario — a difference of $248.85. See the full comparison →
Common questions
Is the QPP rate higher than the CPP rate?
Yes — 6.3% against 5.95% for 2026, on the same maximum pensionable earnings of $74,600.
Do QPP and CPP benefits transfer if I move?
The two plans are coordinated, so periods of contribution to either count toward your retirement pension. This page covers contributions only, not benefit entitlement.
Sources: Canada Revenue Agency — T4127 Payroll Deductions Formulas (122nd and 123rd editions, 2026) and the published 2026 federal, provincial and territorial rate tables; Revenu Québec — 2026 income tax rates and the 2026 source-deduction parameters. Rates verified 9 August 2026.
Figures are computed from those published rates by our own engine, which is validated against the CRA’s Payroll Deductions Online Calculator. See how we calculate.