Source Deduction Tables for QPP Contributions

TP-1015.TR-V

These documents contain the source deduction tables for Québec Pension Plan (QPP) contributions and the information that will help you use them.

Source Deduction Tables for QPP Contributions (2025-01 version)

• Source Deduction Tables for QPP Contributions (PDF Document – 265 KB)

Table A - Continuous employment

• Schedule A: 53 Pay Periods (PDF Document – 469 KB)
• Schedule B: 52 Pay Periods (PDF Document – 489 KB)
• Schedule C: 27 Pay Periods (PDF Document – 864 KB)
• Schedule D: 26 Pay Periods (PDF Document – 902 KB)
• Schedule E: 24 Pay Periods (PDF Document – 931 KB)
• Schedule F: 12 Pay Periods (PDF Document – 1.82 MB)

Table B - Non-continuous employment

• Schedule G: Rate Per Hour (PDF Document – 69 KB)
• Schedule H: Rate Per Day (PDF Document – 54 KB)

Pay period exemption - Continuous employment

• Schedule I: Irregular Pay Periods (PDF Document – 70 KB)

Table C – Second additional contribution

• Schedule J: QPP Contributions: Second Additional Contribution (PDF Document – 433 KB)