Basic Québec Pension Plan (QPP) Exemption

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

An annual basic exemption of $3,500 is applicable to the pensionable salary or wages under the Québec Pension Plan (QPP). When calculating the QPP contribution, you must subtract the exemption from the pensionable salary or wages paid to your employees.

The exemption for each pay period is calculated differently for continuous employment and non-continuous employment.

Note

Do not subtract the exemption for pensionable salary or wages paid to your employees if you use the Source Deduction Tables for QPP Contributions (TP-1015.TR-V). The tables already take the pay period exemption into account.

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter