In general, you must pay Québec Pension Plan (QPP) contributions if you meet the following two conditions:

• You are a worker and you were 18 or over but under 73 at the end of the year.
• Your work income is over $3,500.

You must pay QPP contributions even if you receive a retirement pension under the QPP or the Canada Pension Plan (CPP). However, this does not apply if you were 65 or over but under 73 at the end of the year and you elected to stop making QPP contributions on your employment income by completing form RR-50-V, Election to Stop Contributing to the Québec Pension Plan, or Revocation of an Election, and giving it to your employer(s). 

The QPP is a mandatory public insurance plan for Québec workers. As a rule, employers withhold QPP contributions from earned income.

You cease to pay QPP contributions in the following situations:

• You retire definitively.
• You turn 73 (you stop making QPP contributions as of January 1 of the year you turn 73).
• You are 65 or over but under 73 at the end of the year and you elect to stop making QPP contributions on your employment income by completing form RR-50-V and giving it to your employer(s).

QPP contribution rate

For 2024, the total of the employee and employer QPP contribution rates remained at 10.8%, for an employee contribution rate of 5.4%. The total of the employee and employer rates for the first additional QPP contribution remained at 2%, for a first additional employee contribution rate of 1%. The total of the employee and employer rates for the second additional QPP contribution (applicable only if the salary or wages fall between the maximum pensionable earnings and the additional maximum pensionable earnings) is 8%, for a second additional employee contribution rate of 4%.

For 2025, the total of the employee and employer QPP contribution rates will remain at 10.8%, for an employee contribution rate of 5.4%. The total of the employee and employer rates for the first additional QPP contribution will remain at 2%, for a first additional employee contribution rate of 1%. The total of the employee and employer rates for the second additional QPP contribution (applicable only if the salary or wages fall between the maximum pensionable earnings and the additional maximum pensionable earnings) will be 8%, for a second additional employee contribution rate of 4%.

Overpayment

You may have made an overpayment. If that is the case, you can enter the amount of the overpayment on line 452.

Reduction of the maximum contribution

If, in 2024, you turned 18 or were entitled to a disability pension under the QPP or the CPP, see tables 1 and 2 in Schedule U to find the applicable amount.

For more information about the QPP, see The Québec Pension Plan on the Retraite Québec website.