Updated for July 1, 2026 · CRA T4127, 123rd edition · Revenu Québec TP-1015.F-V
Quebec payroll calculator 2026
Federal and Quebec income tax, QPP, QPIP and EI for any paycheque in Quebec, with Revenu Québec's formulas. Results update as you type.
Take-home on $60k
$1,743.40
every two weeks
Basic personal amount
$18,952
Quebec, 2026
Quebec rates
14–25.75%
4 brackets
Top marginal rate
53.3%
federal + Quebec, highest incomes
Payroll in Quebec: what's different
Quebec is the only province with its own payroll system: Quebec income tax, QPP and QPIP follow Revenu Québec's rules and are remitted to Revenu Québec, not the CRA.
- Quebec income tax. Four brackets for 2026: 14% up to $54,345, 19% up to $108,680, 24% up to $132,245 and 25.75% above. Employees claim credits on the TP-1015.3-V form; without it the basic personal amount is $18,952.
- Deduction for workers. 6% of the pay, up to $1,450 a year, comes off Quebec taxable income before the tax is worked out.
- QPP instead of CPP. 6.30% on earnings between $3,500 and $74,600 (maximum $4,479.30), plus 4% QPP2 up to $85,000. The employer pays the same again.
- QPIP and a lower EI rate. Quebec has its own parental insurance plan: 0.430% for the employee and 0.602% for the employer, up to $103,000. In exchange, EI is 1.30% instead of 1.63%.
- Federal abatement. Federal tax withheld from Quebec employees is 16.5% lower than in other provinces.
Quebec tax, QPP and QPIP are remitted to Revenu Québec; federal tax and EI go to the CRA.
| Taxable income | Rate |
|---|---|
| Up to $54,345 | 14% |
| $54,345 – $108,680 | 19% |
| $108,680 – $132,245 | 24% |
| Over $132,245 | 25.75% |
Revenu Québec rates for the whole year (payroll uses the same ones). Credits are worth 14%; the 6% deduction for workers (up to $1,450) comes off Quebec taxable income.
Example paycheques in Quebec
| Salary | Gross | Federal | Quebec | Net pay |
|---|---|---|---|---|
| $40,000 | $1,538.46 | $85.68 | $103.56 | $1,234.16 |
| $50,000 | $1,923.08 | $127.03 | $156.87 | $1,493.24 |
| $60,000 | $2,307.69 | $170.28 | $217.19 | $1,743.40 |
| $75,000 | $2,884.62 | $263.76 | $325.71 | $2,072.00 |
| $100,000 | $3,846.15 | $426.22 | $506.57 | $2,612.99 |
| $125,000 | $4,807.69 | $601.03 | $713.70 | $3,115.39 |
First paycheque of the year, basic personal amounts only, no other deductions.
| Taxable income | Rate |
|---|---|
| Up to $58,523 | 14% |
| $58,523 – $117,045 | 20.5% |
| $117,045 – $181,440 | 26% |
| $181,440 – $258,482 | 29% |
| Over $258,482 | 33% |
The lowest federal rate is 14% for 2026 (it was 15% until mid-2025).
| Rate | Earnings | Max (employee) | |
|---|---|---|---|
| QPP | 6.3% | $3,500 – $74,600 | $4,479.30 |
| QPP2 | 4% | $74,600 – $85,000 | $416.00 |
| QPIP | 0.43% | up to $103,000 | $442.90 |
| EI | 1.3% | up to $68,900 | $895.70 |
Employers match QPP and QPP2, pay 0.6% QPIP (up to $620.06) and 1.4 × the employee's EI premium.
Questions
How much is taken off a $60,000 paycheque in Quebec?
On a $60,000 salary paid biweekly, each $2,307.69 paycheque has $170.28 federal tax, $217.19 Quebec tax, $136.90 QPP, $30.00 EI and $9.92 QPIP withheld, leaving $1,743.40 take-home pay (basic TD1 and TP-1015.3 claims, first paycheque of the year).
Which deductions go to Revenu Québec and which go to the CRA?
Quebec income tax, QPP contributions and QPIP premiums (plus the employer health services fund contribution) are remitted to Revenu Québec. Federal income tax and EI premiums are remitted to the CRA. Quebec employees fill in two forms: the federal TD1 and Quebec's TP-1015.3-V.
What are the QPP, QPIP and EI rates in Quebec for 2026?
For 2026, Quebec employees pay 6.3% QPP on earnings between $3,500 and $74,600 (maximum $4,479.30), 4% QPP2 between $74,600 and $85,000 (maximum $416.00), 0.43% QPIP up to $103,000 (maximum $442.90) and 1.3% EI up to $68,900 (maximum $895.70). The EI rate is lower than elsewhere because QPIP replaces EI maternity and parental benefits.
Why does my paycheque get bigger near the end of the year?
Because QPP, EI and QPIP have yearly maximums. On a $90,000 salary paid biweekly, EI reaches its maximum on pay 20 and QPP on pay 22 of 26. After that only QPP2 (4%) is withheld, so the net paycheque goes from $2,396.59 to $2,639.18 until January.
Is this Quebec calculator accurate?
We implement the CRA's own payroll formulas (T4127, 123rd edition) and test them against the CRA's Payroll Deductions Online Calculator (PDOC): 214 of 214 test paycheques across 13 provinces and territories, three pay frequencies and five salaries match to the cent. For Quebec we use Revenu Québec's formulas (TP-1015.F-V) and also check Quebec tax, QPP and QPIP against its WebRAS calculator. The PDOC and WebRAS are still the official tools.