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Quebec payroll guide
The Quebec QPP & QPIP contribution guide. How the math works.
Quebec QPP-QPIP, explained for employers: how the contributions are calculated, the filing deadlines, and the steps to set it up. Then run the numbers in the QPP-QPIP calculator.
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Calculating Quebec payroll, step by step.
How to calculate gross pay
For a salaried employee, divide the annual salary by the number of pay periods in the year: 52 for weekly, 26 for bi-weekly, 24 for semi-monthly, 12 for monthly. The table below lists each schedule. For an hourly employee, multiply the hourly rate by the hours worked in the period, then add any overtime, premiums, or commissions. The result is gross pay, the figure every Quebec source deduction is calculated from.
How QPP and QPP2 are calculated
In Quebec the Quebec Pension Plan (QPP) replaces CPP. QPP is deducted at 6.30% in 2026 on pensionable earnings between the $3,500 basic exemption and the $74,600 Year's Maximum Pensionable Earnings (YMPE), and the employer matches it. QPP2 applies at 4% on earnings between the $74,600 YMPE and the $85,000 Year's Additional Maximum Pensionable Earnings (YAMPE), also matched by the employer. The $3,500 exemption is annual and is prorated across pay periods.
How QPIP and EI are calculated in Quebec
The Quebec Parental Insurance Plan (QPIP) is deducted at 0.430% in 2026 on earnings up to the $103,000 maximum insurable earnings, with the employer paying 0.602%. Because QPIP funds maternity, paternity, and parental benefits, Quebec employees pay a reduced Employment Insurance (EI) rate of 1.30% (instead of 1.63%) on insurable earnings up to the $68,900 EI maximum. The employer pays 1.4 times the employee EI rate.
How income tax is withheld in Quebec
Quebec employers withhold both Quebec provincial income tax, administered by Revenu Québec, and federal income tax. The federal payroll formula for Quebec applies a 16.5% abatement. The amounts depend on the employee's federal TD1 and Quebec TP-1015.3-V source-deduction return, which set the basic personal amounts and credits, and on the bracket tables for the year. This tool also estimates annual federal and Quebec income tax using the assumptions shown in the method note.
Pay periods per year by schedule
| Pay schedule | Pay periods |
|---|---|
| Weekly | 52 |
| Bi-weekly | 26 |
| Semi-monthly | 24 |
| Monthly | 12 |
When QPP-QPIP is due.
The RL-1 is the Revenu Québec annual employer return reporting employment income, QPP, QPP2, QPIP, Quebec income tax withheld, and contributions to the Health Services Fund and Labour Standards levy per employee. Workzoom generates the RL-1 directly from payroll, with every line reconciling back to the Quebec pay register and the year's TPZ-1015 remittances.
Quebec payroll may require both RL-1 and T4 reporting. On the T4, QPP and QPP2 use boxes 17 and 17A; QPIP premiums and insurable earnings use boxes 55 and 56. CPP and CPP2 use boxes 16 and 16A where applicable. Keep the RL-1 mapping separate and check each authority’s slip instructions.
Electronic ROEs for weekly, biweekly and semi-monthly pay are due within five calendar days after the pay period containing the interruption ends. For monthly or 13-period pay, use the earlier of that deadline and 15 calendar days after the interruption begins. Paper ROEs follow a separate rule. Check Service Canada’s ROE guide for the applicable deadline. The employer supplies accurate insurable hours, earnings and reason codes. Service Canada decides EI eligibility.
Stop juggling QPP, QPIP, and EI by hand.
Workzoom runs every Quebec statutory deduction automatically. QPP at 6.30% on pensionable earnings to the $74,600 YMPE, QPP2 at 4% between YMPE and the $85,000 YAMPE, QPIP at 0.430% to the $103,000 MIE, and EI at the reduced Quebec rate of 1.30% to the $68,900 MIE. The RL-1 to Revenu Québec and the T4 to the CRA come out of the same engine, so federal and Quebec year-ends agree by construction. Confirm the applicable province-of-employment rules before changing an employee’s CPP or QPP configuration. A home-address change alone does not establish the payroll-tax province.
- Current 2026 Revenu Québec and CRA rates applied automatically every pay run
- $3,500 QPP basic exemption prorated across pay periods per employee
- QPP2 starts above YMPE and stops above YAMPE, all automatic
- QPIP and reduced Quebec EI calculated in parallel on the same paycheque
- RL-1 to Revenu Québec and T4 to the CRA generated from one payroll close
Steps for new Quebec employers.
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Register with Revenu Québec and the CRA
Quebec employers open a source-deductions account with Revenu Québec for QPP, QPIP, Quebec income tax, and the Health Services Fund, and a payroll account with the CRA for EI and federal income tax.
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Collect TD1 and TP-1015.3-V from every employee
Each employee files a federal TD1 and a Quebec Source Deductions Return (TP-1015.3-V) so you can apply the right basic personal amounts and credits to both the federal and Quebec withholding.
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Confirm Quebec employment standards (CNESST)
Minimum wage, overtime, vacation pay, and statutory holidays in Quebec are set by the CNESST. Confirm the current standards before you set pay rates.
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Choose a pay schedule
Decide whether you pay weekly, bi-weekly, semi-monthly, or monthly. The schedule sets how many pay periods fall in the year and how the $3,500 QPP exemption is prorated.
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Calculate and remit source deductions on time
Each pay run, deduct QPP, QPIP, EI, and income tax, add the employer share plus the Health Services Fund contribution, and remit to Revenu Québec and the CRA on your assigned schedules.
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File RL-1 and T4 slips and ROEs
File annual tax slips by the applicable authority’s deadline, including its weekend and public-holiday rollover rule. Electronic ROEs for weekly, biweekly and semi-monthly pay are due within five calendar days after the pay period containing the interruption ends. For monthly or 13-period pay, use the earlier of that deadline and 15 calendar days after the interruption begins. Paper ROEs follow a separate rule. Check Service Canada’s ROE guide for the applicable deadline.
Ready to run the numbers for Quebec?
Enter gross pay and frequency to estimate employer and employee QPP-QPIP contributions. Check the calculation assumptions before using the result.