Calculating Québec Pension Plan (QPP) Contributions

To determine the amount of employer and employee QPP contributions, you can use:

Note
The WinRAS application can be used to calculate QPP contributions for each pay period. However, it does not produce cumulative data for successive pay periods.

For each pay period, you must withhold an employee's QPP contribution from the employee's gross pensionable salary or wages, that is, the employee's pensionable salary or wages for the pay period calculated before any other source deductions (union dues, registered pension plan (RPP) contributions, etc.) are taken into account. If an employee begins or stops working during a normal pay period, calculate the QPP contribution on the contributory earnings as if the employee had worked for the entire period.

 The employer QPP contribution is equal to the contribution you must withhold from your employees' pensionable salary or wages.

The total of the amounts you withhold during the year for an employee must not exceed the maximum employee contribution for the year. Once the maximum employee contribution has been reached, you must stop withholding QPP contributions from the employee's remuneration. You must also stop paying the employer contribution on this remuneration because the maximum employer contribution for the year has also been reached once the maximum employee contribution has been reached.

The employee's maximum contribution for the year must be reduced in certain situations when an employee holds continuous employment.

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