Tax · Gig & freelance
Self-employed CPP vs QPP calculator.
Quebec residents don't pay CPP — they pay QPP, at a real, higher self-employed rate. This is the only calculator on this site that tells the two apart.
For 2026: self-employed CPP is 11.9% on the first tier of earnings ($3,500-$74,600), plus 8% on the second tier (to $85,000). Self-employed QPP (Quebec) is 12.6% on the same first tier, plus the same 8% second tier — a real, confirmed 0.7-point difference most freelancer tax content ignores.
Inputs
Result
Enter your net self-employment income and press Calculate.
Why Quebec is different
Everywhere except Quebec, self-employed workers contribute to the Canada Pension Plan (CPP). Quebec runs its own, separate Quebec Pension Plan (QPP), administered by Retraite Québec. Both plans share the same basic exemption ($3,500), first-tier ceiling (the yearly maximum pensionable earnings, $74,600 for 2026) and second-tier ceiling ($85,000), and both require a self-employed person to pay both halves of the contribution, since there's no employer to split it with. What differs is the RATE: QPP's first-tier self-employed rate (12.6%) is higher than CPP's (11.9%), a real, structural 0.7-point gap that reflects QPP's own richer benefit calibration.
Sources, last verified 24 September 2026: Retraite Québec — 2026 Benefit Amounts and Key Data (QPP rates and ceilings, cross-validated against that page's own stated self-employed dollar maximums), Canada.ca — CPP contribution rates and maximums (CPP figures, already used in this site's Self-Employment Tax Calculator).
Frequently asked questions
Why do I pay more if I'm self-employed?
Because you're both the worker and the employer. An employee's contribution is split with their employer; a self-employed person pays both shares on their own net business income.
Is QPP really different from CPP, or just a name?
Genuinely different: a separate plan, separate legislation, and (for the self-employed) a higher first-tier rate — 12.6% versus CPP's 11.9% for 2026.
Does this replace the CPP figure in the Self-Employment Tax Calculator?
No — that calculator gives you the full income-tax + CPP + HST picture using the CPP rate everywhere. This tool is the narrower, more precise CPP-vs-QPP comparison, useful specifically if you're a Quebec resident checking your real contribution.
Estimate only
Uses the confirmed 2026 basic exemption, ceilings and rates for both plans. Does not model the income-tax deduction/credit you receive for half your contribution, or any prior-year catch-up owing. Confirm your exact contribution on your Notice of Assessment.