Payment of Contributions and Premiums
You have an obligation to contribute to the financing of public services by paying consumption taxes, income taxes, contributions and premiums.
As a Québec worker, the main contributions and premiums that you must pay are:
- Québec Pension Plan (QPP) contributions
- Québec parental insurance plan (QPIP) premiums
- the premium payable under the Québec prescription drug insurance plan
- the health contribution
- the contribution to the health services fund
You pay certain contributions and premiums when you file your income tax return. Others are withheld from your income by your employer.
If you earn income from which no income tax is withheld (for example, if you are a self-employed person, a retiree, a fisher or a farmer), you may have to make instalment payments of income tax, contributions and premiums. For more information, click Instalment Payments.