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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.

You must include the total amount owed in your total payroll used to calculate your health services fund contribution rate and your participation in workforce skills development.

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 contributions, take into account the number of months up to and including the month of the employee's death.

Example of how to calculate QPP contributions for an employee who dies

At the time of their death on March 8, 2024, an employee was receiving a weekly salary of $900. Their pensionable salary at the time of their death was $9,000. This amount does not exceed the maximum pensionable salary or wages under the QPP of $68,500 for 2024. The exemption is $67.30 ($3,500 ÷ 12).

You have to withhold employee contributions up to the last pay of the month of March, the month the employee died. The number of months included in the employee's contribution period is 3. The employee's maximum contribution for the year must not be more than $1,040 ($4,160 × (3 ÷ 12)).

The employee contribution for the year is calculated as follows:

Work chart showing how the employee contribution for the year is calculated.

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