Canada Taxes: Provinces

Tax and Garnishment Tables – Notice 2025-19

Version
Notice 2025-19
Release Date
12/06/2025
ft:lastEdition
2025-12-05

Quebec Pension Plan changes for 2026 [Effective January 1, 2026]

The following changes have been announced: 

Quebec Pension Plan (QPP) annual maximum pensionable earnings increased to $74,600 in 2026 from $71,300 in 2025.

Quebec Pension Plan (QPP)) annual maximum contributory earnings increased to $71,100 in 2026 from $67,800 in 2025.

Quebec Pension Plan (QPP) employee and employer yearly maximum contribution increased to $4479.30 in 2026 from $4,339.20 in 2025. 

Quebec Pension Plan (QPP)) employee and employer contribution rate decreased to 6.30% for 2026 from 6.40% in 2025.

Quebec Pension Plan (QPP) annual maximum additional pensionable earnings increased to $85,000 in 2026 from $81,200 in 2025.

Quebec Pension Plan (QPP) employee and employer yearly maximum additional contribution increased to $416 in 2026 from $396 in 2025. 

Quebec Pension Plan (QPP)) employee and employer additional contribution rate remains unchanged at 4% for 2026.

QPIP Québec Parental Insurance Plan changes for 2026 [Effective January 1, 2026]

Quebec Parental Insurance Plan (QPIP) employee and employer yearly maximum insurable earning has increased to $103,000 in 2026 from $98,000 in 2025.

Quebec Parental Insurance Plan (QPIP) employee yearly Maximum premium has decreased to $442.90 in 2026 from $484.12 in 2025.

Quebec Parental Insurance Plan (QPIP) employee premium rate has decreased to 0.430% in 2026 from 0.494% in 2025.

Quebec Parental Insurance Plan (QPIP) employer yearly Maximum premium has decreased to $620.06 in 2026 from $678.16 in 2025.

Quebec Parental Insurance Plan (QPIP) employer premium rate has decreased to 0.602% in 2026 from 0.692% in 2025.