Employee Transferred from One Employer to Another

Québec Pension Plan contributions

If an employee changes employers as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer. The new employer must therefore take into account the Québec Pension Plan (QPP) contributions withheld from the salary or wages paid to the employee by the previous employer. This rule applies to the following employers:

  • a municipality
  • a metropolitan community
  • a school board
  • a CEGEP
  • a public institution or a private institution under agreement within the meaning of either:
    • the Act respecting health services and social services
    • the Act respecting health services and social services for Cree Native persons
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