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.

Work performed in Québec

Work is considered to be performed in Québec if one of the basic conditions for making source deductions and paying employer contributions is met. If so, you have to withhold the employee's contribution and pay your contribution on the remuneration subject to the QPP (check whether any of the special cases apply).


If you temporarily posted an employee to a country that has a social security agreement with Québec, see Employee Temporarily Posted to a Country That Has a Social Security Agreement with Québec.

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