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Employee contributions to the Québec Pension Plan (QPP)
All workers aged 18 or older must pay QPP contributions. This applies even to employees who
- receive a QPP or CPP retirement pension; or
- are aged 70 or older.
The QPP provides basic financial protection to workers who retire or become disabled, and to the families of deceased workers. The QPP is the Québec equivalent of the Canada Pension Plan (CPP).
To calculate employee QPP contributions, refer to the publication Source Deduction Tables for QPP Contributions (TP-1015.TR-V or TP-1015.TR.12-V), to the mathematical formula or to the WinRAS – Calculation of source deductions and employer contributions electronic service.
| Important |
You must take care to do the calculations correctly. If the calculations are incorrrect and the amount of QPP contributions is insufficient, the worker's pension benefits may be reduced at the time of retirement. |
