Employee Who Receives a Disability Pension Under the Québec Pension Plan
As a rule, you must withhold employee Québec Pension Plan (QPP) contributions from an employee's pensionable salary or wages up to and including the month that includes the date (set by Retraite Québec) on which the employee becomes disabled.
However, you must withhold the contributions from an employee 60 or older who receives a salary or wages and also both a disability pension and a QPP retirement pension.
If the employee starts receiving a retirement pension or is no longer considered disabled by Retraite Québec, you must begin withholding QPP contributions on their pensionable salary or wages as of the month they start receiving the retirement pension—even if they also receive a disability pension—or as of the month after the month they stopped receiving a disability pension.
In these situations, the maximum employee contributions for the year must be reduced based on the number of months the employee has to contribute to the QPP.