Employee Who Receives a Disability Pension Under the Québec Pension Plan or the Canada Pension Plan
Withhold employee QPP contributions up to and including the month that includes the date (set by Retraite Québec) on which the employee became disabled.
If the employee is no longer considered disabled by Retraite Québec, you must start withholding QPP contributions in the first month after the month in which the employee stopped receiving a disability pension.