| Canada / Quebec Pension | 2025 |
|---|---|
| Annual maximum pensionable earnings (CPP) | $71,300.00 |
| Annual maximum pensionable earnings (CPP2) | $81,200.00 |
| Annual basic exemption | $3,500.00 |
| Annual maximum contributory earnings (CPP/QPP) | $67,800.00 |
| Annual maximum contributory earnings (CPP2/QPP2) | $9,900.00 |
| Employee/employer contribution rate (CPP) | 5.95% |
| Employee/employer contribution rate (CPP2) | 4.00% |
| Employee/employer contribution rate (QPP) | 6.40% |
| Employee/employer contribution rate (QPP2) | 4.00% |
| Annual maximum employee/employer contribution (CPP) | $4,034.10 |
| Annual maximum employee/employer contribution (CPP2) | $396.00 |
| Employment Insurance (EI) - Non-Quebec Employee | 2025 |
|---|---|
| Annual Maximum Insurable Earnings | $65,700.00 |
| Employee Contribution Rate | 1.64% |
| Employer Contribution Rate | 2.296% |
| Annual Maximum Employee Contribution | $1,077.48 |
| Annual Maximum Employer Contribution | $1,508.47 |
| Employment Insurance (EI) - Quebec Employee | 2025 |
|---|---|
| Annual Maximum Insurable Earnings | $65,700.00 |
| Employee Contribution Rate | 1.31% |
| Employer Contribution Rate | 1.834% |
| Annual Maximum Employee Contribution | $1,077.48 |
| Annual Maximum Employer Contribution | $1,204.94 |
| QPIP - Quebec Employee | 2025 |
|---|---|
| Annual Maximum Insurable Earnings - QPIP Earnings | $98,000.00 |
| Employee Contribution Rate | 0.494% |
| Employer Contribution Rate | 0.692% |
| Annual Maximum Employee Contribution | $484.12 |
| Annual Maximum Employer Contribution | $678.16 |