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The Charter of the French language and its regulations govern the consultation of English-language content.

Deceased Employee

Any amounts owed to an employee for the year that are paid after the employee's death are subject to the following, as they would have been before the employee's death:

These amounts are not subject to Québec parental insurance plan (QPIP) premiums.

QPIP premiums

The eligible salary or wages of an employee who dies or ceases to be resident in Canada in the year are subject to QPIP premiums for the period of the year prior to death or to the cessation of residence in Canada, since the moment that immediately precedes death or the cessation of residence is deemed to be the end of the year.

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You must include the total amount owed in your total payroll used to calculate your health services fund contribution rate, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Such amounts could be amounts for accumulated vacation at the time of death or retroactive payments under a collective agreement signed before the employee's death.

If the payment of an amount was unforeseeable at the time of the employee's death, it will not be subject to source deductions and employer contributions. This applies, for example, to a lump sum paid under a collective agreement signed after the employee's death.


An amount paid for accumulated sick leave is considered a death benefit and is therefore subject only to source deductions of income tax. Income tax is withheld at a rate of 14% or 19%, as applicable.

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QPP contributions

Withhold employee QPP contributions up to and including the day the employee dies. To calculate the QPP contribution, take into account the number of months up to and including the month of the employee's death.


At the time of his death, on March 15, 2023, Benjamin was receiving a weekly salary of $900, and his pensionable salary was $9,000.

Contribution for the pay period

From January to March 2023:

  • The basic weekly exemption is: $3,500 ÷ 52 = $67.30.
  • The weekly contributory earnings are: $900 − $67.30 = $832.70.
  • The weekly QPP contribution withheld is: $832.70 × 6.40% = $53.29.

Maximum contribution for 2023

$4,038.40 × 3/12 = $1,009.60

Maximum pensionable salary for 2023

$66,600 × 3/12 = $16,650

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