QPP contributions are pro-rated when an employee:
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Turns 18 during the year
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Starts/stops receiving a disability pension under the QPP during the year
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Passes away during the year
Revenu Québec has clarified that employers are not permitted to prorate the maximum Quebec Pension Plan (QPP) contributions for the year if an employee submits Form RR-50 (Election to Stop Contributing to the Quebec Pension Plan or Revocation of an Election).
Example:
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Employee is 65 years old
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Receives a QPP retirement pension
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Provides Form RR-50-V to the employer on October 26, 2025 (the day after their 65th birthday)
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Contributions must be withheld for all pay periods up to and including the last pay period in October (the month when Form RR-50-V was submitted)
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Maximum QPP contribution must not be pro-rated, unlike in the scenarios listed above (turning 18, starts/stops receiving a disability pension, or passes away during the year) where the annual maximum contribution would be pro-rated based on the months of pensionable earnings.