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Quebec workers pay into the Quebec Pension Plan (QPP) and the Quebec Parental Insurance Plan (QPIP) instead of the CPP and the maternity and parental part of EI. For 2026 the QPP employee rate is 6.30% on earnings up to $74,600, and the QPIP employee premium is 0.430% on earnings up to $103,000. The 2027 QPP and QPIP figures have not been published yet (checked 31 October 2026).
Status on 31 October 2026: the Revenu Québec tables for QPP contributions and QPIP premiums both end with 2026. The CRA’s EI page already lists Quebec for 2027: a rate of 1.29% on insurable earnings up to $70,800, which makes a maximum premium of $913.32. The new QPP and QPIP rows will be the ones to look for on the two Revenu Québec pages linked below.
How are Quebec workers different from workers in other provinces?
The CRA tells employers to deduct QPP instead of CPP when the employee’s province of employment is Quebec, wherever the employee lives. Quebec also runs its own maternity, parental and adoption benefits through QPIP, so the CRA publishes a lower EI rate for Quebec: 1.30% in 2026, against 1.63% elsewhere in Canada. A Quebec pay stub therefore carries three lines: QPP (often shown as RRQ), QPIP (RQAP) and EI. The employer pays a matching QPP share and a separate, larger QPIP share, and self-employed people in Quebec have their own rules that this article does not cover.
What were the QPP rate and ceilings from 2024 to 2026?
| Year | Maximum pensionable earnings | Additional maximum | Employee rate | Employee maximum | Second additional maximum |
|---|---|---|---|---|---|
| 2024 | $68,500 | $73,200 | 6.40% | $4,160.00 | $188 |
| 2025 | $71,300 | $81,200 | 6.40% | $4,339.20 | $396 |
| 2026 | $74,600 | $85,000 | 6.30% | $4,479.30 | $416 |
| 2027 | Not published yet | Not published yet | Not published yet | Not published yet | Not published yet |
The employer pays the same maximum as the employee. The basic exemption is $3,500 in each year, and the second additional contribution is 4% on earnings between the two ceilings. That maximum grew because the band between the ceilings widened. In 2024, 2025 and 2026 the Quebec ceilings matched the CPP ceilings, but the rates did not: the CPP rate was 5.95% each year, while the QPP rate was 6.40% and then 6.30%. The federal CPP ceilings for 2027 are $76,700 and $87,400. A Quebec row for 2027 has not been published.
What were the QPIP rates and ceiling from 2024 to 2026?
| Year | Maximum insurable earnings | Employee rate | Employer rate | Employee maximum | Employer maximum |
|---|---|---|---|---|---|
| 2024 | $94,000 | 0.494% | 0.692% | $464.36 | $650.48 |
| 2025 | $98,000 | 0.494% | 0.692% | $484.12 | $678.16 |
| 2026 | $103,000 | 0.430% | 0.602% | $442.90 | $620.06 |
| 2027 | Not published yet | Not published yet | Not published yet | Not published yet | Not published yet |
The 2026 ceiling rose by $5,000, but both rates fell, so the maximum employee premium dropped from $484.12 to $442.90. That is a good example of why a guess for 2027 cannot be checked: the ceiling and the rate can move in opposite directions in the same year.
Is the Quebec EI rate for 2027 published?
Yes. The CRA lists it, and it is the one 2027 Quebec payroll rate the CRA has listed. Quebec EI uses the same insurable earnings as the rest of Canada but a lower rate, because QPIP covers the parental benefits.
| Year | Maximum insurable earnings | Quebec EI rate | Maximum employee premium |
|---|---|---|---|
| 2024 | $63,200 | 1.32% | $834.24 |
| 2025 | $65,700 | 1.31% | $860.67 |
| 2026 | $68,900 | 1.30% | $895.70 |
| 2027 | $70,800 | 1.29% | $913.32 |
Outside Quebec the 2027 EI rate is 1.64%.
Who publishes the 2027 figures, and where do I look?
- QPP contribution table: Revenu Québec: maximum pensionable earnings and QPP contribution rate.
- QPIP premium table: Revenu Québec: maximum insurable earnings and QPIP premium rate.
- QPP benefit amounts and key data: Retraite Québec: Québec Pension Plan figures.
- Quebec EI rate: Canada Revenue Agency: EI premium rates and maximums.
A 2027 QPP or QPIP number printed anywhere else, without a link to one of these bodies, cannot be checked.
What can I check on my pay stub now?
Compare each line with the 2026 formulas. Using 2026 rates, a Quebec employee paid $60,000 for the full year has a QPP contribution of ($60,000 minus $3,500) times 6.30%, which is $3,559.50. QPIP is $60,000 times 0.430%, or $258.00, and Quebec EI is $60,000 times 1.30%, or $780.00. The three lines add up to $4,597.50.
Someone paid the same in another province pays CPP of $3,361.75 and EI of $978.00 at 1.63%, or $4,339.75. Quebec’s three deductions are therefore $257.75 higher, before any income tax. This is our calculation with 2026 rules, and the 2027 version has to wait for the official rows.
What can I do before the numbers land?
Plan with the 2026 figures. If a January 2027 stub looks different, compare it with the new official rows before you assume a payroll error, because rates and ceilings both change from year to year. Each contribution also stops on the cheque where its yearly maximum is reached, so a stub late in the year can show no QPP at all for a high earner. The after-tax article for $80,000 in Quebec, the one for $65,000 and the Quebec page show the full picture, and the 2027 take-home pay preview is a scenario tool, not a forecast. For the federal side, read our CPP 2027 article and our EI premiums article, or see the 2026 versus 2027 numbers page. If a stub line looks wrong, ask your payroll department first. Revenu Québec answers questions about QPP and QPIP for employers, and an accountant can help a business owner with a mixed payroll.
Where does this information come from?
Figures come from the Revenu Québec tables of maximum pensionable earnings and QPP contribution rates and of maximum insurable earnings and QPIP premium rates, and from the Canada Revenue Agency pages on EI premium rates and maximums and on the Canada Pension Plan (CPP) contributions. Retraite Québec publishes the QPP key data. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
Have the QPP rate and ceilings for 2027 been published?
No. The Revenu Québec table of QPP data ends with 2026, checked on 31 October 2026. For 2026 the combined rate is 6.30% on earnings up to $74,600, plus 4% on earnings between $74,600 and $85,000.
What are the QPIP maximum insurable earnings and rate for 2027?
They have not been published yet. The Revenu Québec table ends with 2026: maximum insurable earnings of $103,000, an employee rate of 0.430% and an employer rate of 0.602%. The maximum employee premium for 2026 is $442.90.
Do Quebec employees pay CPP?
No. The CRA says employers deduct QPP instead of CPP when the employee's province of employment is Quebec. Quebec employees also pay QPIP premiums, and their EI rate is lower than in the rest of Canada because QPIP covers the parental benefits.
Is the Quebec EI rate for 2027 already known?
Yes. The CRA lists a 2027 Quebec EI rate of 1.29% on insurable earnings up to $70,800, with a maximum employee premium of $913.32. That is down from 1.30% and $895.70 in 2026. The QPP and QPIP figures are separate and still to come.
What does the employer pay for QPIP in 2026?
Employers pay 0.602% on insurable earnings up to $103,000, a maximum of $620.06 per employee for 2026. The employee pays 0.430%. Withholding stops once the employee has reached that maximum.