Québec Pension Plan Contributions

If you have an employee who is 18 or older, both you and the employee must contribute to the Québec Pension Plan (QPP).

This rule applies even if the employee:

  • receives a retirement pension under the QPP or the Canada Pension Plan (CPP); or
  • is 70 or over.

The QPP provides pension income to employees who have retired, who are on phased retirement or who have become disabled. If an employee dies, the QPP provides benefits to the employee's spouse or dependants.

QPP contributions are shared equally by the employer and the employee.

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 Retraite Québec which then enters the amount of the contributions and the employee's pensionable salary or wages in the Record of Contributors.

Note
Every employee who contributes to the QPP must have a social insurance number (SIN).
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