Année,Plafond des gains annuels ouvrant droit à pension,Exemption de base,Gains maximums cotisables,Taux (%) de cotisation des employés et des employeurs,Cotisation maximale pour les employés et les employeurs,Cotisation maximale pour les travailleurs indépendants 2023,66 600 $,3 500 $,"63,100 $","5,95","3 754,45 $",7 508.90 $ 2022,64 900 $,3 500 $,61 400 $,"5,70","3 499,80 $",6 999.60 $ 2021,61 600 $,3 500 $,58 100 $,"5,45","3 166,45 $","6 332,90 $" 2020,58 000 $,3 500 $,55 200 $,"5,25","2 898,00 $","5 796,00 $" 2019,57 400 $,3 500 $,53 900 $,"5,10","2 748,90 $","5 497,80 $" 2018,55 900 $,3 500 $,52 400 $,"4,95","2 593,80 $","5 187,60 $" 2017,55 300 $,3 500 $,51 800 $,"4,95","2 564,10 $","5 128,20 $" 2016,54 900 $,3 500 $,51 400 $,"4,95","2 544,30 $","5 088,60 $" 2015,53 600 $,3 500 $,50 100 $,"4,95","2 479,95 $","4 959,90 $" 2014,52 500 $,3 500 $,49 000 $,"4,95","2 425,50 $","4 851,00 $" 2013,51 100 $,3 500 $,47 600 $,"4,95","2 356,20 $","4 712,40 $" 2012,50 100 $,3 500 $,46 600 $,"4,95","2 306,70 $","4 613,40 $" 2011,48 300 $,3 500 $,44 800 $,"4,95","2 217,60 $","4 435,20 $" 2010,47 200 $,3 500 $,43 700 $,"4,95","2 163,15 $","4 326,30 $"