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Employee Transferred From an Establishment Subject to the Canada Pension Plan to an Establishment Subject to the Québec Pension Plan

If, during the year, an employee is transferred from an establishment subject to the Canada Pension Plan (CPP) to an establishment subject to the Québec Pension Plan (QPP), you must take into account:

  • the contribution rate applicable to the establishment where the employee reports for work; or
  • the contribution rate applicable to the establishment from which the employee is paid, if the employee is not required to report for work at any of your establishments.

You must remit the amount withheld to the appropriate plan.

If an employee is transferred during a pay period, the employee is considered to have worked during the entire pay period at the establishment to which they were transferred, and you must remit to the new plan the full amount withheld from the employee's salary or wages for the pay period.

Where an employee is transferred from an establishment subject to the CPP to an establishment subject to the QPP, you must multiply the total CPP contributions withheld since the beginning of the year by the ratio of the QPP contribution rate for the year to the CPP contribution rate for the year.

Note

The QPP contributions to withhold for a pay period must not exceed the total maximum employee contributions for the year.

See section 4.5.9 of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) for an example of how QPP contributions are calculated for an employee who is transferred from an establishment subject to the CPP to one subject to the QPP.

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