There are two categories of contributions and premiums 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

The following are withheld from income: 

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

Contributions and premiums calculated when completing the income tax return

The following are calculated when completing the income tax return: 

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