Remuneration Subject to Québec Pension Plan (QPP) Contributions (Pensionable Salary or Wages)

As a rule, QPP contributions are withheld from employment income (pensionable salary or wages), which includes the following:

Such remuneration constitutes pensionable salary or wages for the purposes of the QPP if it is paid for work performed in Québec.

Work performed in Québec

Work is considered to be performed in Québec if one of the basic conditions for making source deductions and paying employer contributions is met. You must therefore withhold and pay QPP contributions with respect to the types of remuneration listed above if any of the basic conditions are met.

If you temporarily posted an employee to a country that has a social security agreement with Québec, click Employees Temporarily Posted to a Country That Has a Social Security Agreement with Québec.

To see which source deductions and employer contributions to make on amounts you pay to employees and beneficiaries, click Remuneration Subject to Source Deductions and Employer Contributions.

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