Contributions to the Québec Pension Plan (QPP) 

All workers aged 18 or older must pay QPP contributions. This applies even to employees who are either of the following:

• recipients of a QPP or CPP retirement pension  
• aged 70 or older

The QPP provides basic financial protection to workers who retire or become disabled, and to the families of deceased workers. The QPP is the Québec equivalent of the Canada Pension Plan (CPP).

QPP contributions are shared equally by the employer and the employee. You and the employee must pay the contributions to the QPP until the pensionable salary or wages paid to the employee for the year reach the maximum pensionable salary or wages for the year.

As the employer, you must withhold the employee’s QPP contribution from his or her salary or wages and remit it to us at the same time you remit your QPP contribution.

We remit the employee and employer QPP contributions to the Régie des rentes du Québec. The Régie enters the amount of the contributions and the employee’s pensionable salary or wages in the Record of Contributors.

To calculate employee QPP contributions, use the appropriate source deduction table in one of the documents entitled Source Deduction Tables for QPP Contributions (TP-1015.TR-V or TP-1015.TR.12-V). You can also use the formulas in the guide Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V) or the WinRAS – Calculation of Source Deductions and Employer Contributions available under Online Services.

Employee and employer QPP contributions must be remitted periodically, according to your remittance frequency, using a payment method that is convenient for you.

For further information on QPP contributions, consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).