There are two categories of contributions and premiums to be paid by Québec employees:

• those usually withheld from the employee's income by the employer (source deductions)
• those calculated when filing the income tax return

Contributions and premiums withheld from income

• Québec Pension Plan (QPP) contributions
• Québec parental insurance plan (QPIP) premiums

Contributions and premiums calculated when filing the income tax return

• premiums payable under the Québec prescription drug insurance plan
• the contribution to the health services fund