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).
- Employee Taking Phased Retirement
- Employee Who Turns 18
- Employee Temporarily Posted to a Country That Has a Social Security Agreement
- Employee Tranferred From an Establishment Subject to the Canada Pension Plan (CPP) to an Establishment Subject to the (QPP)
- Employee Not Resident in Québec
- Employee Who Turns 70 or Who Receives a Retirement Pension
- Employee Who Works for More than One Employer
- Employee Transferred From One Employer to Another
- Employee Who Receives a Disability Pension Under the QPP or the CPP
- Employee Who Dies
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.
- Employer That Is a Corporation Resulting From a Corporate Amalgamation
- Employer That Succeeds Another Employer
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.