QPP Contributions for Employees who Work at an Establishment Covered by the CPP and then at an Establishment Covered by the QPP
An employer must withhold Québec Pension Plan (QPP) contributions from the salary or wages of an employee who works at an employer's establishment in Québec after working at an employer's establishment in a province where the employer withheld Canada Pension Plan (CPP) contributions from the employee's salary or wages. The employer must withhold QPP contributions even if the maximum annual CPP contribution has been reached, but must take into account the CPP contribution to determine QPP contributions.
The employer must withhold QPP contributions until the maximum annual contribution is reached. If the maximum annual CPP contribution has been reached, the employer must withhold and remit $34.95, that is $2,341.65 (maximum annual QPP contribution for 2012) minus $2,306.70 (maximum annual CPP contribution for 2012).