Enter the annual salary to see your employee's net and your actual cost in seconds.
The gross annual salary you want to pay your employee.
Indicate the employee's gross annual or hourly salary and the sector of your company.
The tool automatically adds RQPP, EI, QPIP, FSS and CNESST according to the 2026 rates.
Employer cost, employee deductions, net salary and contribution rate as a percentage of salary.
In Quebec, hiring an employee generally costs 12% to 18% more than the gross salary posted. This difference comes from the mandatory contributions that the employer must pay in addition to the salary: pension plan, employment insurance, parental insurance, health services fund and CNESST. Understanding these expenses is essential for budgeting for a hire, setting compensation and avoiding surprises during annual declarations.
Quebec employers must contribute to the QPP (5.40% base plus an additional 1.00% up to $73,200), EI (1.834% up to $66,600), QPIP (0.692% up to $98,000), the HSF (1.25% to 4.26% depending on payroll) and the CNESST (rate depending on the industry, average 1.69%). These five contributions are remitted via DAS (source deductions) to Revenu Québec, which then distributes them to the organizations concerned.
Two contributions depend on the profile of the company. The HSF ranges from 1.25% (SMEs in the primary and manufacturing sectors under $1 million in payroll) to 4.26% (over $7.8 million). The CNESST varies according to the classification unit: 0.16% for office work, 1.00% to 1.50% for retail trade, 4% to 8% for construction. A construction company with a large payroll can therefore pay 8% to 10% more in expenses than a financial services SME.
| Membership fee | Employer Rate 2026 | Ceiling |
|---|---|---|
| Basic + Additional QPP | 6,40 % | $73,200 MPE |
| Additional QPP 2 (second tranche) | 4,00 % | $73,200 to $83,100 |
| Employment Insurance (Quebec) | 1,834 % | 66 600 $ |
| QPIP | 0,692 % | 98 000 $ |
| SSF (SMEs, other sectors, up to $1 million) | 1,65 % | No individual cap |
| SSFs (large companies, over $7.8 million) | 4,26 % | No individual cap |
| CNESST (Weighted Average) | 1,69 % | ~$99,000 (variable) |
| Typical SME Total | 12% to 18% | According to profile |
Sources: Retraite Québec, ESDC, QPIP, Revenu Québec, CNESST (2026 rate).
In Quebec in 2026, an employee costs 12% to 18% more than their gross salary. For a salary of $60,000, the expenses total $6,800 to $9,500, bringing the total cost to between $66,800 and $69,500. In addition, there are social benefits and indirect costs.
Five mandatory contributions: QPP (6.40% up to $73,200), EI (1.834% up to $66,600), QPIP (0.692% up to $98,000), HSF (1.25% to 4.26% depending on payroll), CNESST (rate depending on industry, average 1.69%).
The employer base rate is 5.40% and the additional rate is 1.00%, for a total of 6.40% on earnings up to $73,200 (MPE). A second 4.00% applies between $73,200 and $83,100.
Paid entirely by the employer, the CNESST varies according to the industry and the experience of the company. Average rate 1.69% in 2026, but from 0.16% (office) to more than 8% (construction). Maximum insurable value of approximately $99,000.
The FSS (Health Services Fund) is a Quebec employer contribution. 2026 rate: 1.25% for SMEs in the primary and manufacturing sectors under $1 million, 1.65% for other SMEs, up to 4.26% for large companies with more than $7.8 million in payroll.
Payroll expenses (deducted at source) are deducted from the employee's gross salary: taxes, employee QPP, EI employee, employee QPIP. Employer contributions are paid in addition by the employer: employer QPP, employer EI, employer QPIP, HSP, CNESST.
Yes, the QPIP is mandatory for all employers and self-employed workers in Quebec. In 2026: employer rate 0.692%, employee rate 0.494%, self-employed rate 0.878%, cap $98,000.
Bankeo matches Quebec SMEs with CPA accountants and technicians specializing in payroll, HR, DAS, T4 and employer declarations. Free service. We understand your team and your payroll, and we introduce you to accountants who can manage your payroll from A to Z.
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Read the article →Find a payroll accountant for your small business.
Read the article →Bankeo matches Quebec SMEs with accountants specializing in payroll, DAS and employer declarations. Free service for the contractor.
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