Quebec Pension Plan (QPP)

The Quebec Pension Plan (QPP) is Quebec's public pension plan, which takes the place of CPP for people who work in Quebec. Employers deduct and match it.

Also called: QPP, Régime de rentes du Québec, RRQ, QPP contributions

What quebec Pension Plan (QPP) means

The Quebec Pension Plan (QPP), in French the Régime de rentes du Québec, is Quebec's version of the Canada Pension Plan. It pays retirement pensions and disability and survivor benefits to people who worked in Quebec, and it is funded by contributions from workers and employers.

If you have employees working in Quebec, you deduct QPP contributions from their pay instead of CPP contributions and add an employer contribution. The plan is run by Retraite Québec, a Quebec government body.

For an employer, the main thing is to deduct the right plan for each employee, and to use the right year's figures.

How it works

QPP is built the same way as CPP. There is a basic exemption, a first earnings ceiling and a contribution rate on earnings between the two, plus a second additional contribution on earnings between the first ceiling and a higher second ceiling. Both the employee and the employer pay the same rate, up to an annual maximum.

The QPP rate and ceilings are set by Quebec and can differ from CPP's, so do not copy CPP figures into a Quebec payroll. Use the current year's figures published by Revenu Québec or Retraite Québec.

If you have staff both inside and outside Quebec, set each employee up on the right plan from their first pay. Mixed cases, such as someone who lives in one province and reports to work in another, are worth checking with Revenu Québec and the CRA before the first pay.

Quebec has its own payroll reporting, separate from the CRA, including a year-end slip called the RL-1. Employees in Quebec also pay lower EI premiums than elsewhere: in 2026, $1.30 per $100 of insurable earnings, with employers paying $1.82.

Is it the same in every province?

QPP applies to employment in Quebec. Everywhere else in Canada, including the territories, employees contribute to the Canada Pension Plan.

Example: One business, two pension plans

Luc runs a 12-person renovation company based in Ottawa, Ontario. Ten of his staff report to the Ottawa office, and two report to a small shop he opened in Gatineau, Quebec.

Luc's payroll deducts CPP for the Ottawa staff and QPP for the two Gatineau employees, using each plan's own figures. He checks the new QPP figures each year rather than assuming they match CPP, and asks Revenu Québec which Quebec year-end slips he needs to file.

Payroll in the Staffkin HR Suite

The Staffkin HR Suite includes a payroll module. Book a demo to see whether it fits the way you run payroll.

Book a demo

Free tools and guides for this

Staffkin HR Suite

Questions about quebec Pension Plan (QPP)

What is the difference between QPP and CPP?

They are separate public pension plans with the same basic design. QPP covers work in Quebec and CPP covers work everywhere else in Canada. Their contribution rates and ceilings are set separately.

Can I use CPP rates for my Quebec employees?

No. QPP has its own rate, exemption and ceilings, published each year by Quebec. Use those figures for employees covered by the QPP.

Where do I find the QPP rates for this year?

Revenu Québec and Retraite Québec publish the QPP rate, exemption and ceilings for each year, usually before 1 January.

Official sources

General information for Canadian employers, not legal advice. Rules differ by province and territory and change over time, so check with your provincial employment standards office (or the federal Labour Program if you are federally regulated) before you rely on it. See employment standards by province.

Checked against official sources on 4 November 2026.