Contributions and Premiums Payable by a Self-Employed Person or a Member of a Partnership

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If you are a self-employed person or a member of a partnership, you must pay Québec parental insurance plan (QPIP) premiums and Québec Pension Plan (QPP) contributions.

The premiums and contributions are based on the net income of the business carried on directly by you or by a partnership of which you are a member.

As a self-employed person or member of a partnership, you must pay your QPIP premiums and QPP contributions either:


Persons responsible for a family-type resource or an intermediate resource who receive an RL-29 slip must pay QPP contributions and QPIP premiums.

For more information, see the guide to the personal income tax return (TP-1.G-V) or the brochure entitled Instalment Payments of Income Tax (IN-105-V).

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