News & Updates
Quebec amends the Quebec Pension Plan through budget legislation
November 27, 2025
On November 12, 2025, the Quebec government amended the Quebec Pension Plan (the “QPP”) through Bill 4, an Act respecting the implementation of certain provisions of the Budget Speech of 25 March 2025 and amending other provisions.
Bill 4 makes the following changes:
- Work Performed in Canada: Bill 4 amends the Act respecting the Quebec Pension Plan to specify that the presumption of work being performed in Quebec for QPP purposes only applies if the work is performed in Canada.
- Income Replacement Indemnity: Bill 4 modifies how base plan benefits are calculated for QPP recipients by providing for the exclusion of the months during which a reduced income replacement indemnity is received regarding industrial accidents and occupational diseases, provided that the indemnity payments lasted for at least 24 months.
Click ‘More Information’ below to review Bill 4:
