Who contributes to the Québec Pension Plan?
All your paid employees aged 18 and over whose annual pay is more than $3500 must contribute to the Québec Pension Plan. The amount of $3500 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 $3500.
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.