Obligations as an Employer or a Payer

As an employer and as a payer, you have responsibilities to Revenu Québec. When you pay remuneration during a calendar year, you must:

  • withhold Québec income tax (including the health contribution) from the remuneration (This link will open a new window) you pay to your employees
  • withhold Québec Pension Plan (QPP) contributions from the salaries or wages (This link will open a new window) that you pay to your employees
  • withhold Québec parental insurance plan (QPIP) premiums from the remuneration paid to your employees
  • remit to Revenu Québec the amounts withheld, as well as: 
    • your employer QPP contributions 
    • your employer QPIP premiums 
    • your employer contribution to the health services fund
    • your employer contribution to the financing of the CNT
    • your employer contribution to the Workforce Skills Development and Recognition Fund (WSDRF) 

No later than the last day of February of the following year, you are required to file:

  • an RL-1 slip for the employee to whom you paid a salary or wages or any other remuneration for which you are required to file an RL-1 slip
  • an RL-1 slip for the beneficiary to whom you paid remuneration for which you are required to file an RL-1 slip
  • an RL-2 slip for the beneficiary to whom you paid a retirement pension or retirement income
  • an RL-25 slip for the beneficiary to whom a payment is made under a profit-sharing plan
  • the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V), if you are required to:
    • file an RL-1 slip
    • file an RL-2 or RL-25 slip with regard to remuneration from which you made source deductions of income tax
    • withhold Québec income tax, QPP contributions or QPIP premiums
    • pay the employer QPP contribution, the employer QPIP premium or the employer contribution to the health services fund
    • pay the employer contribution to the financing of the CNT
    • participate in workforce skills development and, consequently, to inform us of your total payroll and the total amount of your eligible training expenditures
    • pay the employer contribution to the WSDRF
  • the RL-2 summary (RL-2.S-V), if you are required to file RL-2 slips
  • the RL-25 summary (RL-25.S-V), if you are required to file RL-25 slips

If you are filing more than 50 slips of the same type, you must file them online in an XML file.

Last Updated: 2013-11-20