Obligations as an Employer or a Payer

Revenu Québec requires that you, as an employer and payer, do the following:

• withhold Québec income tax from the remuneration (This link will open a new window) you pay
• 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) contributions from the salaries or wages 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)
  • compensation tax, if applicable
• file the following RL slips by the last day of February of the next year:
  • an RL-1 slip for each employee to whom you pay salary or wages or any other remuneration for which you should file a slip
  • an RL-1 slip for each beneficiary to whom you pay remuneration for which you should file a slip
  • an RL-2 slip for each beneficiary to whom you pay retirement or annuity income
  • an RL-25 slip for each beneficiary to whom a payment is made under a profit-sharing plan
• file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) generally by the last day of February of the following year
• file the following summaries by the last day of February of the next year:
  • 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

For more information, see the Guide to Filing the RL-1 Slip (RL-1.G-V) and the Guide to Filing the RL-2 Slip (RL-2.G-V).