Overpayment of premiums

Employee premiums

If the amount you withheld from an employee's eligible salary or wages for a year is too high, and the employee is resident in Québec at the end of the year, the employee can be refunded the excess premiums when they file their provincial income tax return for the year.

If the employee is not resident in Québec at the end of the year and their work income was also subject to Employment Insurance, the employee can be refunded the excess premiums when they file their federal income tax return for the year.

Employer premiums

You may have made an overpayment of employer QPIP premiums for a year. If this is the case, the overpayment will be refunded to you if you submit a written request within four years after the end of the year in which the excess amount was paid.

If the overpayment results from a decision under section 65 of the Act respecting the Québec Pension Plan or section 44 of the Act respecting parental insurance concerning the determination of an individual's employment status, or from a decision upon objection or appeal, you will receive a refund without having to request one.

Insufficient QPIP premiums

If the employee QPIP premium amount you withhold is insufficient, you are required to remit the amount you did not withhold to us, together with your employer premium. You can recover the employee premium that you paid out of your own funds later by deducting the amount from any salary or wages you pay the employee in the 12 months following the date on which the premium should have been withheld. You can recover the equivalent of only one QPIP premium from each payment of salary or wages.

If the employee does not reimburse you, the amount becomes a taxable benefit that you must include in boxes A and L of the employee's RL-1 slip.

Time limit for making an assessment

We may adjust the amount of the QPIP premium you are required to pay and make a reassessment or an additional assessment. Once you are notified of the premium assessed, you must pay it immediately.

If you are not satisfied with the decision, refer to Recourse for Your Tax-Related Problems (IN-106-V) or Your Options for Recourse on our website.

We have four years after the date on which an amount becomes payable to make an assessment. This deadline does not apply in the following cases:

• You have not filed a return.
• You have made a false statement or committed fraud in supplying the required information.
• You have filed an application for waiver on the prescribed form.