14. RATES FOR 2025¶

14.1. 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	$

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