Quebec Pension Plan - Key Data for 2026
Investments
Issue 25-07
Tue, 12/23/2025 - 16:00
The Québec Pension Plan was enhanced by introducing an Additional Plan as of January 1, 2019. Since 2024, a new contribution rate is effective on earnings between the Year’s maximum pensionable earnings (YMPE) and the Year’s additional maximum pensionable earnings (YAMPE). Since 2025, the YAMPE is 114% of the YMPE. For more information, please consult our News and Commentary 17-20 edition.
| January 1st | |
|---|---|---|
| 2026 | 2025 | |
| YMPE | $74,600 | $71,300 |
| YAMPE | $85,000 | $81,200 |
| Basic exemption | $3,500 | $3,500 |
| Contribution rate On earnings between basic exemption and YMPE Base Plan Additionel Plan On earnings between YMPE and YAMPE Additional plan | 10.6% 2.0% 8.0% | 10.8% 2.0% 8.0% |
| Employee contribution rate On earnings between basic exemption and YMPE Base Plan Additional Plan On earnings between YMPE and YAMPE Additional Plan | 5.3% 1.0% 4.0% | 5.4% 1.0% 4.0% |
| Maximum employee contribution Base Plan Additional Plan | $3,768 $1,127 | $3,661 $1,074 |
| Maximum monthly pension Retirement age 65(1) | $1,508 | $1,433 |
| Pension indexation rate | 2.0% | 2.6% |
(1) Including the base plan retirement pension and the additional plan retirement pension. These amounts consider a retirement date as at January 1st.
