Contributions to the Québec Pension Plan

• Who contributes to the Québec Pension Plan?
• How long does the contributory period last?
• Which months may be excluded from the contributory period?

Who contributes to the Québec Pension Plan?

Contributions are paid by workers aged 18 and over whose employment income is greater than the basic exemption of 3 500 $

Beneficiaries of a disability pension, you do not contribute to the Plan.

Basic exemption

A worker must contribute to the Plan if his or her employment earnings are greater than 3 500 $. The amount of the exemption is reduced if the worker was not entitled to participate in the Plan for the whole year.

The basic exemption is reduced if, during the year, the worker:

• reaches the age of 18
• began receiving a disability pension
• stopped receiving a disability pension
• began receiving a retirement pension
• died

How long does the contributory period last?

For everybody, whether or not they work, the contributory period begins in the month following the 18th birthday, or on 1 January 1966 if a person turned 18 before that date.  

The contributory period ends at the end of the earliest of the following months:  

• the month preceding the one in which a retirement pension begins;
• the month of the 70th birthday;
• the month of death.
  

Still working?

Even if the contributory period ends in the month before a retirement pension begins being paid or the month of the 70th birthday, a person must continue contributing to the Plan as long as his or her employment income is greater than the annual exemption of 3 500 $. has income from work. A retirement pension could be increased on the basis of such contributions if employment income is greater than that of a year that was taken into consideration in the calculation of the pension.

Which months can be excluded from the contributory period?  

• months for which either a disability pension under the Québec Pension Plan or the Canada Pension Plan or an unreduced income replacement indemnity from the Commission de la santé et de la sécurité du travail (CSST) was paid
• starting in 1966¹, the months for which family benefits from Québec or Canada for a child under the age of 7 were paid or the months during which the contributor was eligible for such benefits but none were payable
• the months during which your earnings were the lowest (up to 15% of the period)

1 Year in which the Québec Pension Plan came into effect

To find out more on:

• Calculating contributions
• Calculating pensions
• Québec Pension Plan Figures