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