# 11. RATES FOR 2025

## 11.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)

CANADA / QUEBEC PENSION PLAN (CPP / QPP)
Description | CPP | QPP
--- | --- | ---
Yearly maximum pensionable earnings | $71,300 | $
Annual maximum contributory earnings | $67,800 | $
Annual maximum contribution | $3,500 | $
Employee contribution rate | 5.95% |
Employer contribution rate | 5.95% |
Basic exemption (Annual) | $3,500 |

> Basic exemption (Monthly, 12)

$291.67

$

> Basic exemption (Weekly, 52)

$67.31

$

> Basic exemption (Weekly, 53)

$66.04

$

> Basic exemption (Semi-monthly, 24)

$145.83

$

> Basic exemption (Bi-weekly, 26)

$134.61

$

## 11.2. CPP2 CONTRIBUTION RATES MAXIMUMS

CPP2 Contribution Rates Maximums
Description | Ammount
--- | ---
Additional maximum annual pensionable earnings | $81,200
Employee and employer contribution rate | 4%
Maximum employee and employer contribution | $396
Maimum annual self-employed contribution | $792