Québec Pension Plan (QPP) Contributions: International Social Security Agreements
The countries below have a social security agreement with Québec providing for reciprocal coverage of pension plans under which you can apply for a certificate of coverage.
Countries that have a social security agreement for the QPP
- Czech Republic
- Saint Lucia
- South Korea
- United States of America
- Québec currently has social security agreements providing for reciprocal coverage of both pension plans and health insurance plans with the following countries: Belgium, Denmark, Finland, France, Greece, Luxembourg, Norway, Portugal, Romania, Serbia and Sweden. For more information, see Contribution to the Health Services Fund: Social Security Agreements.
- New agreements could take effect during the year. For more information, see the following pages:
- International Social Security Agreements on the Retraite Québec website;
- Social security agreements with other countries on the Régie de l'assurance maladie du Québec website.
Québec employee temporarily posted outside Canada
If you have temporarily posted a Québec employee to a country that has a social security agreement with Québec and you have a certificate of coverage from Retraite Québec's Bureau des ententes de sécurité sociale for the employee, you are required, under certain conditions, to remit the employee's and your QPP contribution to us.
Foreign employee temporarily posted to Québec
If a foreign employee is temporarily posted to Québec by an employer situated in a country that has a social security agreement with Québec providing for reciprocal coverage of pension plans, you are not required to withhold or pay QPP contributions on the salary or wages the employee is paid.