Quebec has the most distinct payroll system in Canada. It manages its own provincial income tax separately from the CRA and has unique social programs like QPIP.
Revenu Québec vs. CRA
Unlike other provinces where the CRA collects all income tax, Quebec residents file two tax returns: one federal and one provincial. Your employer deducts federal tax (for the CRA) and Quebec provincial tax (for Revenu Québec) separately.
QPP (Quebec Pension Plan)
Instead of the Canada Pension Plan (CPP), Quebec workers contribute to the Quebec Pension Plan (QPP). The contribution rates and maximum pensionable earnings are similar but legally distinct. This calculator applies the correct QPP rates.
QPIP (Quebec Parental Insurance Plan)
Quebec has its own parental leave program called QPIP. All workers in Quebec pay QPIP premiums, which are deducted from your pay. In exchange, federal EI premiums are lower for Quebec residents because EI in Quebec does not cover maternity/parental benefits.