2026: contribution and plan adjustments

Several changes will take effect in 2026 in terms of contributions and public plans. Here is a look at the main changes announced.

RREGOP

The contribution rates will be reduced for three years:

8.63% in 2026
8.12% in 2027
7.61% in 2028

Indexation of retirement pensions

There will be a 2% indexation rate for RREGOP pensions and Beneva disability benefits.

QPIP

The contribution is reduced: the rate is dropping to 0.430%, to an annual maximum of $442.90. Once you reach this amount, you will no longer pay any QPIP contributions for the rest of the year.

For example: If you earn $60,000 per year, your contribution will be approximately $258 for the year. If you earn more than $103,000 you will reach the cap at $442.90 and your contributions will stop for the rest of the year.

QPP

The base contribution is decreasing by 0.1%. The maximum contribution, including the additional plan, will be $4,895.30 per year, calculated on a maximum income of $85,000. That means that above this salary, you will no longer pay any QPP contributions for the rest of the year.

For example: If you earn $50,000, your contributions will be slightly reduced on each of your payslips. If you earn $90,000, you will reach the annual cap of $4,895.30 during the year, then you will stop contributing for the last months.

Employment insurance

The maximum insurable salary is increasing to $68,900. This means that you only pay contributions on your salary up to that amount. Any income above $68,900 is no longer subject to contributions.

For example: If you earn $45,000, you will contribute on all of your salary. If you earn $75,000, you will contribute only on the first $68,900. Once this cap is reached in the year, you will stop contributing for the rest of the year.

TFSA

You can deposit up to $7,000 in the year. If you have not used up the amounts from previous years, this amount accumulates.

For example: If you haven’t deposited any money into your TFSA in the last three years, you could deposit up to $21,000 in 2026.