Non-Continuous Employment

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The pay period exemption for an employee whose employment is non-continuous is:

  • $1.75 per hour, if the employee is paid by the hour
    ($3,500 ÷ 2,000 hours = $1.75); or
  • $14.58 per day, if the employee is paid by the day
    ($3,500 ÷ 240 days = $14.58).

When calculating the Québec Pension Plan (QPP) contribution, you must subtract the exemption from the pensionable salary or wages paid to your employees. 


You cannot use the formulas in the Formulas to Calculate Source Deductions and Contributions (TP-1015.F-V) to calculate the QPP contribution of an employee whose employment is non-continuous. You must do the calculation yourself or use Table B in the Source Deduction Tables for QPP Contributions (TP-1015.TR-V).

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