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Insufficient QPP Contributions or QPIP Premiums

On January 1, 2014, a new policy came into effect respecting insufficient Québec Pension Plan (QPP) contributions or insufficient Québec parental insurance plan (QPIP) premiums. Under the new policy, if we observe that you, as an employer, have calculated such amounts incorrectly, we can, under certain circumstances, make the necessary corrections without communicating with you beforehand. Where such corrections are made, we will send you a notice of assessment showing the details of the corrections.

If the data in your file does not allow us to make the corrections, we will send you a Statement of Employee and Employer QPP Contributions (form LMU-141-V) or a Statement of Québec Parental Insurance Plan Premiums (form LMU-150-V) for you to complete.

For more information about QPP contributions and QPIP premiums, see the Guide for Employers (TP-1015.G-V).

Note that the new policy is one of many efforts being made by Revenu Québec to reduce the administrative burden on businesses.

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