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Employee Contribution to the Québec Pension Plan

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

  • You are a worker age 18 or older. 
  • Your work income is over $3,500.

You must also pay QPP contributions even if you are in one of the following situations:

  • You receive a retirement pension under the QPP or the Canada Pension Plan (CPP). 
  • You are 70 or older. 

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

You cease to pay QPP contributions when you retire.

QPP contribution rate

For 2023, 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 increased from 1.2% to 2%, for a first additional employee contribution rate of 1%.

For 2024, 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 maximum pensionable salary or wages) 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 2023, you turned 18 or were entitled to a disability pension under the QPP or the CPP, contact us.

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

Reduction in Québec Pension Plan contributions for workers 65 and older

As of January 1, 2024, workers 65 or older can choose to stop contributing to the Québec Pension Plan (QPP), provided they receive a QPP or Canada Pension Plan (CPP) retirement pension.

In addition, the obligation to contribute to the QPP will stop for workers over 72, for all workers subject to the contribution provided for by the Act respecting the Québec Pension Plan.

For details, see the Tax News article.

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