Régie des rentes du Québec

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 This link will open in a new window., regardless of their age.

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