What is the Quebec Parental Insurance Plan?
The Quebec Pension Plan (QPP) contribution rates for employee's working in Quebec are higher than those for CPP. For more information, see Canada Pension Plan (CPP).
For information on deducting and remitting QPIP contributions, see publication TP-1015.G-V, Guide for Employers: Source Deductions and Contributions, which you can get from Revenu Québec.
You may have a place of business in Quebec and one in another province or territory. If you transfer an employee from Quebec to another province or territory, in addition to deducting CPP/QPP contributions and EI/QPIP premiums you will also have to prepare two T4 slips. It is important that you calculate and report the proper deductions and insurable/pensionable earnings on both T4 slips. For more information, see Guide RC4120, Employers' Guide – Filing the T4 Slip and Summary.
Report a problem or mistake on this page
- Date modified: