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How Quebec payroll deductions work in 2026
Every paycheque in Quebec carries four or five statutory deductions: federal income tax, Quebec income tax, QPP contributions, EI premiums, and QPIP premiums. Income tax is worked out on the annualised pay using the bracket tables below, minus credits for the basic personal amount, the Canada Employment Amount and the QPP and EI paid.
Federal tax brackets, 2026
| Taxable income | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| over $258,482 | 33% |
Federal basic personal amount: $16,452, reduced for net income above $181,440 ($14,829 at $258,482 or more). Canada Employment Amount: $1,501.
Quebec tax brackets, 2026
| Taxable income | Rate |
|---|---|
| $0 to $54,345 | 14% |
| $54,345 to $108,680 | 19% |
| $108,680 to $132,245 | 24% |
| over $132,245 | 25.75% |
Quebec basic personal amount: $18,952.
Quebec income tax is calculated by Revenu Québec, not the CRA. Employees get the deduction for workers (6% of pay, up to $1,450) and the federal tax is reduced by the 16.5% Quebec abatement.
Quebec Pension Plan (QPP), EI and QPIP in 2026
- QPP: 6.3% of pensionable earnings between $3,500 and $74,600, maximum $4,479.30. The employer matches it.
- QPP2: 4% on earnings between $74,600 and $85,000, maximum $416.00, matched by the employer.
- EI: 1.3% of insurable earnings up to $68,900, maximum $895.70. The employer pays 1.4 times the employee premium.
- QPIP: employee 0.43% and employer 0.6% of insurable earnings up to $103,000 (maximums $442.90 and $620.06).
Frequently asked questions
How much is deducted from a $50,000 salary in Quebec?
Paid every two weeks in 2026, a $50,000 salary in Quebec is $1,923.08 gross per cheque. Deductions are about $127.03 federal tax, $156.87 Quebec tax, $112.67 QPP and $25.00 EI and $8.27 QPIP, leaving $1,493.24 take-home pay ($38,824.16 a year). The employer's share adds $159.25 per cheque.
What is the Quebec basic personal amount for 2026?
Quebec's basic personal amount is $18,952. The federal basic personal amount is $16,452, reduced for net income above $181,440 ($14,829 at $258,482 or more). Both are applied at the lowest tax rate as a credit on every paycheque when the employee uses claim code 1.
Does this Quebec payroll calculator include QPP2 and QPIP?
Yes. It applies the QPP base rate, the first additional contribution, QPP2 on earnings above the YMPE, the Quebec EI rate, and QPIP for both the employee and the employer.
Where do the rates come from?
The federal and Quebec formulas follow the CRA's T4127 Payroll Deductions Formulas (122nd and 123rd editions, effective January and July 2026) and Revenu Québec’s TP-1015.F-V guide. The same engine runs the Payroll page inside ShiftMaster, where it is checked against the published examples.
This calculator gives an estimate for a regular salary or wage using the federal and provincial payroll deduction formulas for 2026 with the basic personal amount only. It does not include other tax credits, RRSP or union deductions, taxable benefits, bonuses, or year-to-date CPP and EI maximums reached earlier in the year. It is not tax advice; confirm with the CRA Payroll Deductions Online Calculator or your accountant before filing.