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

• salary or wages other than remuneration not subject to Québec Pension Plan (QPP) contributions;
• the salary or wages deemed paid to an employee who is taking phased retirement;
• the salary or wages paid to a Québec employee who is temporarily posted outside Canada to a country that has a social security agreement with Québec, if you have a certificate of coverage from the Bureau des ententes en matière de sécurité sociale of Retraite Québec;
• the salary or wages paid to an employee who was resident in Québec at the time of the employee's posting to a foreign country, if you have an agreement with Retraite Québec in regard to the employee and the employee's work performed outside Canada (see Employee Who Reports for Work Only at One of Your Establishments Located Outside Québec or Who is Paid From One of Your Establishments Located Outside Québec);
• an amount you pay to a trustee of a profit-sharing plan or an employee trust, or to a custodian of an employee benefit plan.

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

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.