Remuneration Subject to QPP Contributions (Pensionable Salary or Wages)

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As a rule, Québec Pension Plan (QPP) contributions are withheld from employment income (pensionable salary or wages), which includes the following:

These types of remuneration are subject to QPP contributions if they are paid for work performed in Québec.

Remuneration subject to QPP contributions

To find out if an amount you pay is subject to QPP contributions, see Table of Remuneration Subject to Source Deductions and Employer Contributions.

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Work performed in Québec

Work is considered to be performed in Québec if one of the following conditions is met:

  • The employee reports for work at one of your establishments located in Québec.
  • The employee is not required to report for work at any of your establishments (located in Québec or elsewhere), but is paid from one of your establishments located in Québec.

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