Learn more about the basic conditions for making source deductions and paying employer contributions.

Learn more about the conditions for making source deductions and paying contributions.

Learn how to register for source deductions.

Learn more about registering for source deductions.

Learn how to calculate source deductions and employer contributions on the amounts you pay.

Learn more about calculating source deductions and contributions.

Make sure to remit to us the amounts due correctly and by the deadline.

Learn more about remitting source deductions and contributions.

Learn how to file RL-1, RL-2, RL-22 and RL-25 slips, as well as the RL-1 summary.

Learn more about filing RL slips and the RL-1 summary.

Be sure to keep your registers and supporting documents as required by law. 

Learn more about keeping your registers and supporting documents.

Quick links

• Principal Changes for 2024
• Employer's Kit
• Taxable Benefits
• Hiring an Employee
• Special Cases – Source Deductions and Employer Contributions in Certain Situations
• Table of Remuneration

Tools

• WebRAS - Calculation of Source Deductions and Employer Contributions

Related Topics

• Source Deductions of Support Payments and Arrears