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<section id="rates-for-2025">
<h1><span class="section-number">6. </span>RATES FOR 2025<a class="headerlink" href="#rates-for-2025" title="Link to this heading"></a></h1>
<section id="canada-quebec-pension-plan-cpp-qpp">
<h2><span class="section-number">6.1. </span>CANADA / QUEBEC PENSION PLAN (CPP / QPP)<a class="headerlink" href="#canada-quebec-pension-plan-cpp-qpp" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id1">
<caption><span class="caption-text">CANADA / QUEBEC PENSION PLAN (CPP / QPP)</span><a class="headerlink" href="#id1" title="Link to this table"></a></caption>
<colgroup>
<col style="width: 68.4%" />
<col style="width: 15.8%" />
<col style="width: 15.8%" />
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<thead>
<tr class="row-odd"><th class="head"><p>Description</p></th>
<th class="head"><p>CPP</p></th>
<th class="head"><p>QPP</p></th>
</tr>
</thead>
<tbody>
<tr class="row-even"><td><p>Yearly maximum pensionable earnings</p></td>
<td><p>$71,300</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-odd"><td><p>Annual maximum contributory earnings</p></td>
<td><p>$67,800</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-even"><td><p>Annual maximum contribution</p></td>
<td><p>$3,500</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-odd"><td><p>Employee contribution rate</p></td>
<td><p>5.95%</p></td>
<td></td>
</tr>
<tr class="row-even"><td><p>Employer contribution rate</p></td>
<td><p>5.95%</p></td>
<td></td>
</tr>
<tr class="row-odd"><td><p>Basic exemption (Annual)</p></td>
<td><p>$3,500</p></td>
<td></td>
</tr>
<tr class="row-even"><td><blockquote>
<div><p>Basic exemption (Monthly, 12)</p>
</div></blockquote>
</td>
<td><p>$291.67</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-odd"><td><blockquote>
<div><p>Basic exemption (Weekly, 52)</p>
</div></blockquote>
</td>
<td><p>$67.31</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-even"><td><blockquote>
<div><p>Basic exemption (Weekly, 53)</p>
</div></blockquote>
</td>
<td><p>$66.04</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-odd"><td><blockquote>
<div><p>Basic exemption (Semi-monthly, 24)</p>
</div></blockquote>
</td>
<td><p>$145.83</p></td>
<td><p>$</p></td>
</tr>
<tr class="row-even"><td><blockquote>
<div><p>Basic exemption (Bi-weekly, 26)</p>
</div></blockquote>
</td>
<td><p>$134.61</p></td>
<td><p>$</p></td>
</tr>
</tbody>
</table>
</section>
<section id="cpp2-contribution-rates-maximums">
<h2><span class="section-number">6.2. </span>CPP2 CONTRIBUTION RATES MAXIMUMS<a class="headerlink" href="#cpp2-contribution-rates-maximums" title="Link to this heading"></a></h2>
<table class="docutils align-left" id="id2">
<caption><span class="caption-text">CPP2 Contribution Rates Maximums</span><a class="headerlink" href="#id2" title="Link to this table"></a></caption>
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<col style="width: 81.2%" />
<col style="width: 18.8%" />
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<tr class="row-odd"><th class="head"><p>Description</p></th>
<th class="head"><p>Ammount</p></th>
</tr>
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<tr class="row-even"><td><p>Additional maximum annual pensionable earnings</p></td>
<td><p>$81,200</p></td>
</tr>
<tr class="row-odd"><td><p>Employee and employer contribution rate</p></td>
<td><p>4%</p></td>
</tr>
<tr class="row-even"><td><p>Maximum employee and employer contribution</p></td>
<td><p>$396</p></td>
</tr>
<tr class="row-odd"><td><p>Maimum annual self-employed contribution</p></td>
<td><p>$792</p></td>
</tr>
</tbody>
</table>
</section>
<section id="references">
<h2><span class="section-number">6.3. </span>References<a class="headerlink" href="#references" title="Link to this heading"></a></h2>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-5.html#docCont">CPP Maximum contributory earnings</a></p>
<p><a class="reference external" href="https://laws-lois.justice.gc.ca/eng/acts/C-8/page-3.html#docCont">Second additional CPP contributions</a></p>
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<li><a class="reference internal" href="#">6. RATES FOR 2025</a><ul>
<li><a class="reference internal" href="#canada-quebec-pension-plan-cpp-qpp">6.1. CANADA / QUEBEC PENSION PLAN (CPP / QPP)</a></li>
<li><a class="reference internal" href="#cpp2-contribution-rates-maximums">6.2. CPP2 CONTRIBUTION RATES MAXIMUMS</a></li>
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