QPP and QPIP for self-employed people: how much to plan for in 2026

A contribution is a mandatory amount paid into a public plan in exchange for coverage. Among other things, the QPP pays a retirement pension. The QPIP pays benefits during maternity, paternity, adoption or parental leave. For a self-employed person's QPIP contributions, as for the QPP, nothing is deducted automatically: it's up to you to plan for the money.

These contributions are part of the obligations to set up in your first year working for yourself. Here's what they cost, how to calculate them and when to pay them.

Why do you pay twice as much as an employee?

An employee and their employer split the QPP contribution: each pays half. When you work for yourself, you're both at once. So you pay the employee's share and the employer's share.

The QPP has two parts: the base plan and the additional plan. Both apply to you.

For the QPIP, your rate isn't double an employee's. It's also lower than the employee's share (0.430%) and the employer's share (0.602%) added together.

What income are your contributions calculated on?

Both contributions are calculated on your net business income: what you invoice before taxes, minus your business expenses.

For the QPP, three benchmarks matter in 2026:

• $3,500: the first $3,500 of income is exempt;
• $74,600: this is the maximum pensionable earnings, meaning the ceiling up to which the 12.6% rate applies;
• $85,000: income above this amount is no longer subject to QPP contributions. Between $74,600 and $85,000, only the 8% rate applies.

For the QPIP, the 0.764% rate applies to your net business income. The contribution caps at $786.92 in 2026, an amount reached at $103,000 of income.

How much will you pay, based on your income?

2026 amounts calculated from the official rates, rounded:

These contributions come on top of your income tax. They don't replace it.

How do you calculate your contributions, step by step?

Fictional example. You're a self-employed translator. In 2026, you invoice $60,000 before taxes and your business expenses come to $10,000.

1. Net business income: $60,000 − $10,000 = $50,000.
2. QPP exempt portion: $50,000 − $3,500 = $46,500 subject to contributions.
3. Base QPP: $46,500 × 10.6% = $4,929.
4. Additional QPP: $46,500 × 2% = $930.
5. QPIP: $50,000 × 0.764% = $382.
6. Total: $4,929 + $930 + $382 = $6,241, or about $520 a month.

Compared with what you invoice, that's about 10.4%. Setting aside 10.5% of each payment you receive, before taxes, covers these contributions. Income tax comes on top: see how to estimate the income tax on your self-employment income, using the same example.

When do you have to pay them?

Your QPP and QPIP contributions are calculated in your Quebec income tax return. You pay them at one of these two times.

• With your return. The year's balance, income tax and contributions included, must be paid no later than April 30. That's true even if you have until June 15 to file your return because you run a business. After April 30, interest runs on the unpaid balance.
• Through instalment payments, if applicable. Instalment payments are partial payments made during the year. In Quebec, they cover income tax and, if applicable, your QPP and QPIP contributions. They're required if your net tax owing is over $1,800 for the current year and was over $1,800 for either of the two previous years.

If you don't pay instalments, everything comes due at once in the spring. In the fictional example, that means $6,241 in contributions, on top of income tax. Better to have set it aside month by month.

Can you deduct these contributions?

Yes. Your Quebec return provides a deduction for a self-employed person's QPP and QPIP contributions. The deductible amount is calculated in the return's schedules. This deduction reduces your taxable income, and so your Quebec income tax.

Your contributions are still a real cost. But their net effect on your budget is a little lighter than the total in the table.

What if you're 65 or older?

Since January 1, 2024, a worker aged 65 or older can choose to stop contributing to the QPP, provided they receive a retirement pension from the QPP or the Canada Pension Plan. After age 72, the obligation to contribute to the QPP ends.

Stopping your contributions increases the money you have available today. Before you choose, check with Retraite Québec on what this choice would mean for you.

What to do

1. At the start of the year. Estimate your net business income and calculate your contributions using that year's rates.
2. Each time you're paid. Set aside your percentage, before taxes, in a separate account. Put your income tax share there too.
3. Every month. Compare your actual net income with your estimate. Adjust the percentage if the gap grows.
4. If you pay instalments. Include your QPP and QPIP contributions, not just income tax.
5. No later than April 30. Pay the previous year's balance, contributions included.
6. No later than June 15. File your Quebec income tax return.
7. At 65 or older. If you receive a retirement pension, decide whether you'll keep contributing to the QPP.