Contributions to the Québec Pension Plan

• Who contributes to the Québec Pension Plan? 
• How long does the contributory period last? 
• Which months may be excluded from the contributory period?

Who contributes to the Québec Pension Plan?

Contributions are paid by workers aged 18 and over whose employment income is greater than the basic exemption of $3500

Beneficiaries of a disability pension no longer contribute to the Plan.

Basic exemption

A worker must contribute to the Plan if his or her employment earnings are greater than $3500. The amount of the exemption is reduced if the worker was not entitled to participate in the Plan for the whole year.

The basic exemption is reduced if, during the year, the worker:

• reaches the age of 18
• began receiving a disability pension
• stopped receiving a disability pension
• died

How long does the contributory period last?

The contributory period begins in the month following a person's 18th birthday regardless of whether he or she works. If a person's 18th birthday fell before 1 January 1966, his or her contributory period begins on that date.  

The contributory period used to calculate the benefits ends at the end of the earliest of the following months:  

• the month preceding the one in which a retirement pension begins;
• the month of the 70th birthday;
• the month of death.
  

For disability benefits, the contributory period ends at the end of the month in which the person became disabled.

If a person is receiving a retirement pension and continues to work, he or she must contribute to the Plan once their earnings exceed the $3500 basic exemption. Those contributions will give entitlement to a pension increase known as the retirement pension supplement.

It is possible that certain months will not be taken into account when calculating the contributory period, which could give entitlement to a benefit or even increase the amount; if they are:

• months during which you received a disability pension under the Québec Pension Plan or the Canada Pension Plan or an unreduced income replacement indemnity from the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST).
• as of 1966 (the year in which the Québec Pension Plan came into effect), any months during which you received family benefits paid by the Québec governmentor theCanadian government for a child under 7. The period can be extended up to 18 years for the parent of a child requiring exceptional care receiving a benefit under the Supplement for Handicapped Children Requiring Exceptional Care^{See Note 1} program.
  
• months during which the person's earnings were the lowest (up to 15% of the period).

To find out more on:

• Calculating contributions 
• Calculating pensions under the Québec Pension Plan 
• Québec Pension Plan Figures