Final answer:
The payments and benefits subject to QPP contributions are related to employment in Quebec, Canada. Both employers and employees contribute towards the Quebec Pension Plan based on the employee's earnings.
Step-by-step explanation:
The payments and benefits subject to QPP contributions are those related to employment in the province of Quebec, Canada.
QPP stands for Quebec Pension Plan, which is a mandatory social security program in Quebec. It is similar to the Canada Pension Plan (CPP), but has specific rules and contributions for residents of Quebec. Under the QPP, both employers and employees make contributions towards the plan based on the employee's earnings.
Payments and benefits that are subject to QPP contributions include wages, salaries, tips, commissions, and other forms of employment income. This ensures that individuals who work in Quebec contribute to the pension plan and are eligible for future benefits.