CSST Payments

You must make periodic CSST payments to Revenu Québec.

You must calculate the amount of these payments according to the method determined by the CSST. To help you calculate the amount, the CSST sent you a document indicating the rate applicable for the year in question. See the CSST's website for a detailed guide on calculating periodic payments.


The Summary of Source Deductions and Employer Contributions (RLZ-1.S-V) must not be used to report or pay amounts for the CSST. Therefore no information regarding such amounts should be entered on its remittance slip. Moreover, no CSST payments should be included with the slip. 

The notice of assessment sent to you by the CSST includes the Annexe – Versements périodiques, which shows the periodic payments you reported for the preceding year. For more information, contact the CSST at 1 866 302-CSST (2778) or consult the CSST website.

Employers required to make source deductions and employer contributions

You must make your periodic CSST payments to Revenu Québec at the same time and in the same way as your source deductions and employer contributions.

To this end, a CSST box is included in remittance slips TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V and TPZ-1015.R.14.4-V, Remittance of Source Deductions and Employer Contributions, which Revenu Québec sent you.

To pay the balance of your source deductions, contributions and CSST payments (where applicable), you may use payment option of your choice.

Employers not required to make source deductions and employer contributions

If you did not make source deductions or employer contributions, we sent you remittance slip TPZ-1015.R.14.5-V, CSST Payment, so that you can make your periodic payments on a monthly basis. You can submit it by mail or at your financial institution.

You can also inquire at your financial institution about the possibility of making your CSST payments online.

Information exchange agreement between the CSST and Revenu Québec

The CSST amounts that you pay to Revenu Québec are remitted to the Commission de la santé et de la sécurité du travail. Revenu Québec also sends the CSST the information that you report in the CSST box.

Last Updated: 2013-11-15