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Special Situations – Québec Pension Plan (QPP) Contributions

Your and your employee's situation will determine how you calculate the employee contribution and your employer contribution to the Québec Pension Plan (QPP).


The employee's maximum QPP contribution for the year must be reduced if:

  • the employee turns 18 in the year;
  • the employee receives a disability pension under the QPP or the CPP; or
  • the employee dies in the year.
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Employer situations

To find out in which situations you have to change how you calculate source deductions and your employer contributions, see Calculation of Source Deductions and Employer Contributions in Certain Situations.

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