Québec Pension Plan (QPP) Contributions: Social Security Agreements

Under the social security agreements entered into by Québec and various countries, employees who are temporarily posted to a foreign country can continue to pay contributions in their country of origin and do not have to pay contributions in the country to which they are posted. The agreements apply to employees who work outside Canada temporarily and to employees who come to Québec temporarily to work.

If you have a Québec employee who is temporarily posted outside Canada or a foreign employee who is temporarily posted to Québec, you must take into account the information below when calculating QPP contributions.

Québec employee temporarily posted outside Canada

If you have temporarily posted an employee to a country that has a social security agreement with Québec, you are required, under certain conditions, to remit employee and employer QPP contributions.

Foreign employee temporarily posted to Québec

You are not required, under certain conditions, to withhold or pay QPP contributions on the salaries or wages paid to employees who are not resident in Canada and who are temporarily posted to Québec by an employer situated in a country that has a social security agreement with Québec.

Social security agreements

Social security agreements are in effect between Québec and the following countries:

  • Austria
  • Barbados
  • Belgium
  • Brazil
  • Chile
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominica
  • Finland
  • France
  • Germany
  • Greece
  • Hungary
  • India
  • Ireland
  • Italy
  • Jamaica
  • Luxembourg
  • Malta
  • Morocco
  • the Netherlands
  • Norway
  • Philippines
  • Poland
  • Portugal
  • Romania
  • Saint Lucia
  • Slovakia
  • Slovenia
  • South Korea
  • Sweden
  • Switzerland
  • Turkey
  • the United States
  • Uruguay
Note

New agreements could take effect during the year.

To benefit from these social security agreements, you must obtain a certificate of coverage. For more information about certificates of coverage or social security agreements, see International Social Security Agreements on the Retraite Québec website.

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