Source Deduction Tables for QPP Contributions: 52, 26 and 24 Pay Periods
TP-1015.TR-V

This document contains two source deduction tables for Québec Pension Plan (QPP) contributions and a table showing the exemptions for irregular pay periods.

If you have 52, 26 or 24 pay periods in the year, use table A to determine the amounts to be withheld as QPP contributions from the pensionable salary or wages of employees who have continuous employment. Table B applies to non-continuous employment.

Note

You may use the WinRAS - Calculation of source deductions and employer contributions application to calculate source deductions and employer contributions for all pay periods.