Calculating Source Deductions, Contributions and Compensation Tax

You must deduct Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums from the remuneration you pay your employees and remit the amounts to us.

As an employer, you are required to pay on a regular basis QPP and health services fund contributions, QPIP premiums and compensation tax. These remittances must be made to us together with your remittances of source deductions. You must also remit annually a contribution to both the Commission des normes du travail (CNT) and the Workforce Skills Development and Recognition Fund (WSDRF).

• Compensation Tax
• Contribution to the Financing of the Commission des normes du travail (CNT)
• Contribution to the Health Services Fund
• Contribution to the Workforce Skills Development and Recognition Fund (WSDRF)
• Contributions to the Québec Pension Plan (QPP)
• Québec Parental Insurance Plan (QPIP) Premiums
• Québec Source Deductions
• Rates, Thresholds and Amounts for the 2012 Source Deductions and Contributions
• Rates, Thresholds and Amounts for the 2011 Source Deductions and Contributions
• Source Deductions of Support
• Tables, Formulas and WinRAS