Contributions Made and Other Amounts Paid by Employers to Certain Plans

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Contributions you make to and other amounts you pay into a plan on behalf of an employee do not constitute a taxable benefit for the employee if they are made or paid under:

  • a retirement compensation arrangement;
  • a salary deferral arrangement;
  • an employee trust (box Q of the RL-1 slip);
  • a group insurance plan, to cover total or partial loss of income from an office or employment (if the wage loss benefits are payable periodically);
  • an employee benefit plan (box Q of the RL-1 slip);
  • a supplementary unemployment benefit plan;
  • a registered pension plan (RPP);
  • a deferred profit-sharing plan (DPSP);
  • a pooled registered pension plan (PRPP); or
  • a voluntary retirement savings plan (VRSP).

Source deductions and contributions

Amounts that you pay into certain plans are subject to the following contributions at the time you pay them:

  • Québec Pension Plan (QPP) contributions;
  • the employer contribution to the health services fund;
  • the contribution related to labour standards; and
  • the contribution to the WSDRF (where applicable).

The amounts are not subject to these contributions when the custodian or trustee pays them to the beneficiary. They are also not subject to the Québec parental insurance plan (QPIP) premiums. They may, however, be subject to income tax if they are paid by the plan.

For more information, see the Guide for Employers (TP-1015.G-V).

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