An employee who is at least 65 but under 73 at the end of the year who receives a Québec Pension Plan (QPP) or Canada Pension Plan (CPP) retirement pension can elect to stop contributing to the QPP by giving you a copy of form RR-50-V, Election to Stop Contributing to the Québec Pension Plan, or Revocation of an Election. 

An employee can also give you this form to revoke an election made in a previous year and restart making QPP contributions.

Election to stop contributing to the QPP

An employee can elect to stop paying QPP contributions if all the following conditions are met:

• The employee is at least 65 but under 73 at the end of the year.
• The employee receives a QPP or CPP retirement pension.
• The employee has not revoked their election in the year.

Employees can elect to stop making QPP contributions as of the day following the day of their 65th birthday.

The election takes effect on the first day of the month following the date on which the employee gives you the election form. When you get the form, stop withholding employee QPP contributions and stop paying your employer contributions as of the first pay of the month following the month in which the employee gave you the election form.

This election remains in effect until the employee revokes it or until December 31 of the year in which the employee turns 72.

Cancellation of the QPP or CPP retirement pension

If an employee's QPP or CPP retirement pension is cancelled, the employee's election to stop making QPP contributions is also cancelled. In this situation, you have to restart withholding employee QPP contributions and paying employer QPP contributions. You also have to remit any employee QPP contributions you should have withheld, as well as your employer contribution. You can recover the employee contributions that you paid out of your own funds later by deducting the amounts from any pensionable salary or wages you pay the employee in the 12 months following the date the contributions should have been withheld.

For more information regarding insufficient QPP contributions, see Total Québec Pension Plan Contributions Paid.

Revocation of the election to stop contributing to the QPP

An employee can revoke an election made in a previous year and restart making QPP contributions if both the following conditions are met:

• The employee gave you form RR-50-V in a previous year.
• The employee receives or will receive a pensionable salary or wages under the QPP.

Resume withholding the employee's QPP contributions and paying your employer contributions as of the first pay of the month following the month in which the employee gave you form RR-50-V.

An employee's revocation of the election with respect to their job remains in effect until they make another election, in another year, to stop making QPP contributions in the context of the same job, or until December 31 of the year in which they turn 72.