Employee Who Turns 18
Québec Pension Plan (QPP) contributions
When an employee turns 18 in a given year, you must begin withholding QPP contributions on the amounts you pay him or her.
For instructions on how to calculate the contribution, see Maximum Québec Pension Plan Contribution for the Year Based on an Employee's Situation.
Source deductions of income tax, other source deductions and employer contributions
The age of an employee has no impact on source deductions of income tax, Québec parental insurance plan (QPIP) premiums, the contribution to the health services fund, the contribution related to labour standards and, where applicable, the contribution to the Workforce Skills Development and Recognition Fund (WSDRF).