The Quebec Pension Plan (QPP) is a compulsory public insurance plan similar to CPP.
The Québec Pension Plan (QPP) is a compulsory public insurance plan to which and employer and employee must contribute if the employee is 18 or older but under 73 at the end of the year. Employers have to contribute to the plan even if the employee receives a QPP or Canada Pension Plan (CPP) retirement pension. However, an employee 65 or older but under 73 at the end of the year who receives a QPP or CPP retirement pension can elect to stop contributing to the QPP.
QPP deductions are remitted directly to Revenu Quebec.