You have an obligation to contribute to the financing of public services by paying consumption taxes, income tax, contributions and premiums.

The most important contributions and premiums that workers in Québec pay are:

• Québec Pension Plan (QPP) contributions
• Québec parental insurance plan (QPIP) premiums
• the premium payable under the Québec prescription drug insurance plan
• the contribution to the health services fund

You pay certain contributions and premiums when you file your income tax return, while others are withheld from your income by your employer.

Instalment payments

If you earn income from which no income tax is withheld (for example, if you are a self-employed person, retiree, fisher or farmer), you may have to make instalment payments of income tax, contributions and premiums. For more information, click Instalment Payments.