Types of Remuneration

Certain amounts you pay may be subject to source deductions of income tax, employee and employer Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums, the employer contribution to the health services fund or to the financing of the Commission des normes du travail (CNT), or compensation tax, if you meet one of the basic conditions for making source deductions of income tax and employer contributions.

These amounts can also be included in your total payroll used to calculate your rate of contribution to the health services fund, your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

• Bonuses and Retroactive Pay
• Commissions
• Death Benefit
• Directors' Fees
• Earnings Supplements
• Overtime Pay
• Payments from an RESP
• Payments from an RRSP or a RRIF
• Pension Payments
• Retiring Allowance
• Salary or Wages
• Single Payments
• Taxable Benefits
• Tips
• Vacation Pay