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Employee Who Turns 18

Québec Pension Plan (QPP) contributions

Start withholding QPP contributions in the first month after the month in which the employee turns 18.

Example of how to calculate the maximum QPP contribution for an employee who turns 18 in the year

An employee turns 18 on August 10, 2024. They earn $2,000 per month, for an annual salary of $24,000. This amount does not exceed the maximum pensionable earnings under the QPP of $68,500 for the year. The exemption is $291.66 ($3,500 ÷ 12).

You have to withhold employee contributions as of September, which is the month after the employee's 18th birthday. The number of months included in the employee's contribution period is 4. The employee's maximum contribution for the year must not be more than $1,386.67 ($4,160 × (4 ÷ 12)).

The employee's contribution is calculated as follows:

Work chart for calculating the employee's contribution for the year.

Source deductions of income tax, QPIP premiums, other source deductions and employer contributions

An employee's age does not affect source deductions of income tax, Québec parental insurance plan (QPIP) premiums, the contribution to the health services fund, the contribution related to labour standards and, if applicable, the contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

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