Special Situations – Québec Pension Plan (QPP) 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). The employee's maximum contributions for the year must be reduced in certain situations.
- Employee Taking Phased Retirement
- Employee Who Turns 18
- Employee Temporarily Posted to a Country That Has a Social Security Agreement
- Employee Temporarily Posted to a Country That Does Not Have a Social Security Agreement
- Employee Transferred From an Establishment Subject to the Canada Pension Plan (CPP) to an Establishment Subject to the QPP
- Employee Not Resident in Québec
- Employee Who Receives a Retirement Pension
- Employee Who Works for More than One Employer
- Employee Who Receives a Disability Pension Under the QPP
- Employee Who Dies
- Employee Who Turns 73 in the Year
- Employee 65 or Older But Under 73 at the End of the Year Who Elects to Stop Contributing to the QPP
The employee's maximum QPP contribution for the year can be reduced if:
- the employee turns 18 in the year;
- the employee receives a disability pension under the QPP in the year; 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.