Calculating Source Deductions and Employer Contributions

When, during a calendar year, you pay remuneration (salary or wages (This link will open a new window), or any other amount), you must generally:

You may also have to make periodic payments for the Commission des normes, de l'équité, de la santé et de la sécurité du travail.

Important

Every amount you deduct, withhold or collect as an employer or a payer pursuant to a fiscal law is deemed to be held in trust for the government until you remit the amount to the government in the prescribed manner and within the prescribed time period. Such amounts constitute a separate fund that is not part of your property.

If you deduct support payments from the salary or wages you pay to an employee, consult Source Deductions of Support Payments and Arrears.

Calculating source deductions and contributions in certain situations

Certain situations and special cases can modify the calculation of source deductions and employer contributions. Before you make source deductions and pay employer contributions, you must take into account:

Helpful tools

To find out what source deductions you must make and what employer contributions you must pay on:

Last Updated: