Special Situations – Québec Pension Plan Contributions
Your and your employee's situation will determine how you calculate the employee contributions and your employer contribution to the Québec Pension Plan (QPP).
Employee situations
The following situations change how you calculate the employee QPP contributions:
- employee is taking phased retirement
- employee turns 18 in the year
- employee is temporarily posted to a country that has a social security agreement
- employee is temporarily posted to a country that does not have a social security agreement
- employee is transferred from an establishment subject to the Canada Pension Plan (CPP) to an establishment subject to the QPP
- employee is not resident in Québec
- employee receives a retirement pension
- employee works for more than one employer
- employee receives a disability pension under the QPP
- employee dies
- employee turns 73 in the year
- employee is 65 or older but younger than 73 at the end of the year and elects to stop contributing to the QPP
Note
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Important
The employee's maximum QPP contributions for the year must be reduced in the following three situations, based on the number of months the employee contributes:
- The employee turns 18 in the year.
- The employee receives a disability pension under the QPP in the year.
- The employee dies in the year.
Employer situations
The following situations change how you calculate the employer QPP contributions:
Note
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Note
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.