Published | Category : Source deductions and contributions
Calculation of the QPP contribution of an employee who was transferred from an establishment subject to the CPP to an establishment subject to the QPP
As of January 1, 2014, where an employee is transferred from an establishment subject to the CPP to an establishment subject to the QPP, you must multiply the total CPP contributions withheld since the beginning of the year by a weighting factor to determine the maximum employee QPP contribution to withhold. To obtain the factor, divide the QPP contribution rate for the year by the CPP contribution rate for the year. See the example in section 6.13 of the Guide for Employers (TP-1015.G-V).