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Published | Category : Source deductions and contributions

Additional Information Related to the Article Published on August 2, 2012, about QPP and CPP contributions

This article contains additional information related to the article QPP Contributions for Employees who Work at an Establishment Covered by the CPP and then at an Establishment Covered by the QPP published on August 2, 2012. It specifies the information pertaining to the Québec Pension Plan (QPP) and the Canada Pension Plan (CPP) that an employer must enter on the RL-1 slip.

The article published on August 2, 2012, specifies that an employer must withhold a QPP contribution until the maximum annual contribution is reached ($2,341.65 for 2012). Because of the difference between the QPP and CPP rates for 2012, an employer who has already withheld the maximum annual CPP contribution ($2,306.70 for 2012) must withhold a QPP contribution not exceeding $34.95, which is the maximum annual QPP contribution minus the maximum annual CPP contribution ($2,341.65 - $2,306.70), and remit it to Revenu Québec. The amount of the QPP contribution to be withheld will be less than $34.95 if the employee's remuneration from an establishment in Québec is less than $695.52.

Where the employee's QPP contribution is the maximum amount of $34.95, the amounts to enter in the 2012 RL-1 slip are the following:

  • $2,306.70 in box B-1 (CPP contribution)
  • $50,100 in box G-2 (pensionable earnings under the CPP)
  • $34.95 in box B (QPP contribution)
  • $695.52 in box G (pensionable salary or wages under the QPP)

Temporary measure for 2012

If, due to systemic or computer problems, the employer cannot enter the amount of pensionable salary or wages under the QPP for an employee ($695.52 or less) in box G of the 2012 RL-1 slip, Revenu Québec will accept, exceptionally for 2012, that an explanatory note be enclosed with the 2012 Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V). This note must contain the employee's name and social insurance number. Furthermore, a copy of the note must be given to the employee concerned.

The employer must pay an employer QPP contribution equal to the amount of the employee contribution.

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