Québec Pension Plan contributions

The information below applies to the following employers:

• municipalities;
• metropolitan communities;
• school boards;
• CEGEPs;
• public institutions and private institutions under agreement within the meaning of the Act respecting health services and social services or the Act respecting health services and social services for Cree Native persons.

If an employee of one of the above entities changes employers as a result of constitution, amalgamation, annexation, division or regrouping, the new employer is deemed to be the same as the previous employer. The new employer must take into account the Quebec Pension Plan (QPP) contributions withheld from the salary or wages paid to the employee by the previous employer.