Making CSST Payments
You are required to make periodic CSST payments to Revenu Québec.
You must calculate the amount of your payments according to the method determined by the CSST. To do the calculation, the CSST sent you a document indicating the rate applicable for the year in question. A guide to calculating periodic payments is available on the CNESST website.
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 CNESST 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 on the remittance slip portion of the Remittance of Source Deductions and Employer Contributions (TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V) that we send you.
To pay the balance of your source deductions, contributions and CSST payments (where applicable), choose the remittance method that best suits you.
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 monthly periodic payments. You can make your payment with the remittance slip by mail, in person at your financial institution or by ATM.
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. We also send the CSST the information that you report in the CSST box.
As an employer, you may have to register with the Commission de la santé et de la sécurité du travail (CSST) or make CSST payments.
To register as a new employer with the CNESST, visit the CNESST website.