Implement Quebec Pension Plan (QPP)

[MaxGhenis]

Description

Implement the Quebec Pension Plan for Quebec residents, which replaces CPP in Quebec.

Requirements

• QPP contribution rates and maximums
• QPP retirement benefits
• QPP disability benefits
• QPP survivor benefits
• Integration with existing CPP (mutual exclusivity)

Implementation Notes

• Quebec residents contribute to QPP instead of CPP
• Similar structure to CPP but with some different rates and benefits
• Need to check province_code to determine QPP vs CPP

References

• Retraite Québec
• QPP contribution rates

Part of SPSD/M parity effort.