Covered employees

Who contributes to the Québec Pension Plan?

All your paid employees aged 18 and over whose annual pay is more than 3 500 $ must contribute to the Québec Pension Plan. The amount of 3 500 $ is the basic exemption.

For how long must contributions be paid?

A worker contributes to the Plan for as long as you pay him or her an annual employment income of more than 3 500$.

You must continue to deduct contributions from the pay of employees who are receiving a pension under the Québec Pension Plan or an Old Age Security pension , regardless of their age.

Other information

• Contribution amounts depend on a workers amount of pay.
• Certain changes in an employee's situation can affect his or her QPP coverage or contributions.
• The Guide for Employers , published by Revenu Québec, will give you all the details on covered earnings.