Changes in an employee's situation
The following situations can affect contributions to the Québec Pension Plan.
As soon as you have paid more than 3 500 $ to a part-time worker over the age of 18, you must collect the proper contributions and remit them to Revenu Québec.
Work in another province
If one of your employees works temporarily or permanently in another province, you should contact Revenu Québec about contributions to the Québec Pension Plan.
Temporary work outside Canada
Apply for a certificat of coverage from the Régie's Bureau des ententes de sécurité sociale. You and your employee will save money because the certificate makes it possible to pay contributions to the Québec Pension Plan only. Some conditions apply.
Agreement on contributions during phased retirement
An employee between the ages of 55 and 70 may want to reduce his or her hours worked without negatively affecting his or her future QPP pension. The employee much reach an agreement with you to continue contributing to the Plan as if his or her pay had not been reduced. It may be that a worker's conditions of employment or the provisions of a company pension plan do not allow him or her to make an agreement on contributions during phased retirement.
Early retirement pension
An employee between the ages of 60 and 65 can apply for a retirement pension under the Plan. If the employee reaches an agreement with you to reduce his or her pay by at least 20%, he or she can receive the QPP pension while continuing to work.