Changes in an employee's situation

The following situations can affect contributions to the Plan.

Part-time work

As soon as you have paid more than $3500 to a part-time employee over the age of 18, you must deduct and pay the appropriate contributions to Revenu Québec.

Work in another province

If one of your employees works temporarily or permanently in another province, you should contact Revenu Québec about contributions to the Québec Pension Plan.

Temporary work outside Canada

Apply for a certificate of coverage from our Bureau des ententes de sécurité sociale. You and your employee will save money because the certificate allows you to pay his or her contributions to the Québec Pension Plan only. Some conditions apply.

Agreement on contributions during phased retirement

An employee aged 55 or over but under age 72 may reduce his or her working hours  without affecting the value of his or her retirement pension. The employee must reach an agreement with you to continue contributing to the Québec Pension Plan as if his or her earnings had not been reduced. In certain cases, an employee's working conditions or pension plan provisions do not allow for such an agreement.

Early retirement pension

A person who made sufficient contributions can receive his or her  retirement pension under the Québec Pension Plan and continue working on a part-time or full-time basis. In that case, he or she will receive a retirement pension supplement.

You must deduct contributions from the earnings of an employee who is receiving a retirement pension under the Québec Pension Plan or an Old Age Security pension , regardless of that person's age. When the person turns 65, he or she can choose to stop contributing to the QPP.