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:

• when filing your income tax return
• when making instalment payments (if applicable)

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).