Two employees — one in Montreal, one in Boston — both watch a "retirement" line eat into their pay. In Quebec it is the Quebec Pension Plan (QPP); in the United States it is the Social Security (OASDI) portion of the FICA tax. The rates look alike — 6.30% against 6.20% in 2026 — but the basic exemption, the earnings ceiling and the maximum amount withheld differ sharply. Here is the comparison, with official 2026 figures.

Two mandatory plans, two different scopes

The QPP is Quebec's public retirement plan, administered by Retraite Québec. It covers three risks: retirement, disability and death (survivor's pension). Contributing is mandatory for every employee whose employment income exceeds a $3,500 exemption.

In the United States, Social Security is the federal OASDI program (Old-Age, Survivors, and Disability Insurance). It is the most visible part of the FICA tax withheld from every paycheck, and it applies from the first dollar of wages.

One clarification avoids a common confusion: in the United States, FICA adds OASDI (6.20%) and Medicare (1.45%) together. Only the OASDI portion funds retirement and compares to the QPP; Medicare funds health insurance for seniors and has no QPP equivalent. This article therefore compares the QPP to OASDI.

Rates and ceilings: the 2026 comparison

The table below gathers the employee parameters for 2026. Quebec amounts are in Canadian dollars, US amounts in US dollars: no currency conversion is applied, because exchange rates fluctuate.

Parameter (employee, 2026) QPP — Quebec Social Security / OASDI — U.S.
Contribution rate 6.30% 6.20%
Basic exemption CAD $3,500 None
Ceiling on contributory earnings CAD $74,600 (MPE) USD $184,500
Additional tier 4% from $74,600 to $85,000 —
Employer's share Identical (6.30%) Identical (6.20%)

The rates are near twins, but two structural differences change everything: Quebec's exemption, and the far higher American ceiling.

The $3,500 exemption, a Quebec particularity

The QPP withholds nothing on the first $3,500 of earnings: that is the general exemption. A Quebec employee therefore contributes 6.30% on the portion of income between $3,500 and the maximum pensionable earnings (MPE), set at $74,600 for 2026.

That 6.30% rate itself splits into two parts: the base plan (5.30% in 2026, down from 5.40% in 2025) and the first additional plan (1%). On top of that sits a second additional plan of 4%, which applies only to the income band between the MPE ($74,600) and the additional maximum pensionable earnings (AMPE), set at $85,000 for 2026.

Social Security, by contrast, has no exemption: the 6.20% withholding starts at the first dollar and stops dead once the contribution and benefit base, set at $184,500 for 2026 by the Social Security Administration, is reached.

An employee's maximum contribution

Because the ceilings are so different, a high earner pays a very different maximum on either side of the border. The figures below follow directly from the logic of the two plans.

Maximum contribution calculation (employee, 2026) Amount
QPP — base tier: ($74,600 − $3,500) × 6.30% CAD $4,479
QPP — second additional tier: ($85,000 − $74,600) × 4% CAD $416
QPP — maximum total CAD $4,895
Social Security: $184,500 × 6.20% USD $11,439

Since the American ceiling is more than twice as high, a well-paid employee contributes far more in absolute terms to Social Security than to the QPP — even though the rate applied is slightly lower. Conversely, a high income "exits" the QPP at $85,000, while Social Security keeps withholding up to $184,500.

The self-employed pay both shares

In both countries, employee and employer pay an identical contribution. A self-employed worker is deemed to be both employee and employer, and so pays both shares.

  • In Quebec, a self-employed worker contributes 12.60% (2 × 6.30%) on net earnings between $3,500 and $74,600, then 8% (2 × 4%) on the band up to $85,000.
  • In the United States, the SECA tax follows the same logic with a rate of 12.40% for the Social Security portion — but the base it applies to is not the same as Quebec's.

That last nuance is worth spelling out, because it changes the amount actually owed. The 12.40% rate applies neither to gross earnings nor even to all net earnings: the IRS counts only 92.35% of net self-employment earnings. And the $184,500 ceiling is shared across all income subject to Social Security in the year: W-2 wages already withheld on count against that ceiling, so someone holding both a job and a self-employed activity does not contribute twice beyond the threshold.

In both cases, part of these contributions gives rise to a tax break (credit or deduction), which softens the effect of the doubling.

Where to check your own situation

The amounts above are theoretical maximums. On a real salary, the contribution depends on exact income and comes on top of income tax and the other withholdings. The Salarium net-salary calculator shows the QPP as a separate line in the Canadian breakdown — useful for placing your own contribution among the other deductions. To see the QPP set against every other withholding, the breakdown of a $60,000 salary in Quebec gives the full detail.

Key takeaways

  • In 2026, the employee rate is 6.30% for the QPP (5.30% base + 1% additional) and 6.20% for Social Security — nearly identical.
  • The QPP exempts the first $3,500; Social Security withholds from the first dollar.
  • The ceiling is CAD $74,600 for the QPP (with a 4% tier up to $85,000) against USD $184,500 for Social Security.
  • An employee's maximum contribution reaches roughly CAD $4,895 for the QPP and USD $11,439 for Social Security.
  • The employer matches in both systems; the self-employed pay both shares — in the United States on only 92.35% of net earnings.

Sources

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