As of January 1, 2024, the following changes will be in effect: 


  1. Workers 65 or older can choose to stop contributing to the QPP, provided they receive a QPP or Canada Pension Plan (CPP) retirement pension. This measure will promote job retention and offer greater financial flexibility.  


For employees, the election to stop making QPP contributions must be made using the Election to Stop Contributing to the QPP or Revocation of an Election (form RR-50-V), which must be given to the employer and to Revenu Québec. The form will soon be available on Revenu Québec's website.  


For self-employed workers or workers responsible for a family-type resource or an intermediate resource, the election to stop making QPP contributions must be made when they file their income tax return for the year. 


  1. The obligation to contribute to the QPP will cease for workers over the age of 72, for all workers subject to the contribution provided by the Act respecting the Québec Pension Plan. 


As a result, the obligation to contribute to the QPP for workers will cease as of the year they turn 73. Consequently, all wages paid and earnings received as of January 1 of the year a worker turns 73 will no longer be subject to QPP contributions. 

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