Contributions to the Québec Pension Plan
Who contributes to the Québec Pension Plan?
You contribute to the Québec Pension Plan if:
- you are 18 years of age or over, and
- your employment earnings are greater than the basic exemption of $3500.
If you receive a disability pension, you do not contribute to the Plan.
You must contribute to the Plan if your employment earnings are greater than 3 500 $. The amount of the exemption is reduced if you were not entitled to participate in the Plan for the whole year. This would be the case if you turned 18 during the year. It would also be the case if you began or stopped receiving a disability pension. The amount of the exemption is also reduced for the year of the contributor's death.
How long does the contributory period last?
Whether or not you work, the contributory period in the Québec Pension Plan begins in the month following your 18th birthday, or on 1 January 1966 if you turned 18 before that date.
The contributory period ends at the end of the earliest of the following months:
- the month preceding the one in which your retirement pension begins
- the month of your 70th birthday
- the month of your death.
For disability benefits, the contributory period ends at the end of the month in which you became disabled.
Even if the contributory period ends in the month preceding the one in which your retirement pension under the Québec Pension Plan begins or the month of your 70th birthday, you must continue to contribute to the Québec Pension Plan as long as you work and your income is greater than the basic exemption of $3500. In return, you will receive a retirement pension supplement.
What months are excluded from the contributory period?
It is possible that certain months will not be taken into account when calculating the contributory period, which could give entitlement to a certain benefits under the Québec Pension Plan or even increase the amount; if they are:
- months for 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 for which you received family benefits paid by the Québec government or the Canadian government for a child under 7 or the months for which you were eligible for such benefits but none were payable
- months for which your earnings were the lowest (up to 15% of the period).