Covered employees

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

Other information

The Gouvernement du Québec publishes its Web pages in French. Consistent with the Charter of the French Language and to inform stakeholders outside Québec, this page is also published in English.
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