Employee Contributions and Premiums
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