Employee Who Works for More Than One Employer

Québec Pension Plan contributions

You must make source deductions of Québec Pension Plan Contributions regardless of whether other amounts have been, are being or will be withheld by another employer with respect to the same employee, unless you have succeeded the other employer.

An employee whose contributions exceed the maximum contribution for the year and who is resident in Québec at the end of the year may receive a refund of the excess contributions when the employee files his or her provincial income tax return for the year.

If the employee is not resident in Québec at the end of the year, he or she may receive a refund of the excess contributions when the employee files his or her federal income tax return for the year.

Note

The employee may also submit a written request for the refund of an overpayment of contributions in the four years following the end of the year.

Québec parental insurance plan (QPIP) premiums

You must make source deductions of Québec parental insurance plan (QPIP) premiums regardless of whether other amounts have been, are being or will be withheld by another employer with respect to the same employee, unless you have succeeded the other employer in the circumstances described on the page Employer That Succeeds Another Employer.

An employee whose premiums exceed the maximum premium for the year and who is resident in Québec at the end of the year may receive a refund of the excess premiums when the employee files his or her provincial income tax return for the year.

If the employee is not resident in Québec at the end of the year and his or her work income was also subject to Employment Insurance, he or she may receive a refund of the excess premiums when the employee files his or her federal income tax return for the year.

Note

The employee may also submit a written request for the refund of an overpayment of premiums in the four years following the end of the year.

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