As an employer or a payer, you have obligations and responsibilities. You must follow the steps below that apply to your situation:
- determine whether you must make source deductions and pay employer contributions;
- register for source deductions;
- calculate source deductions and your employer contributions;
- remit source deductions and pay your employer contributions;
- file RL slips and the RL-1 summary;
- keep records and supporting documents.
To help you fulfill your obligations, Revenu Québec has created the Employer's Kit which groups the main online services and documents for employers.
Consult Taxable Benefits for information about the most common benefits granted to employees, such as gifts, an allowance for the use of a motor vehicle or an allowance for travel expenses.
- Remittance Methods
- Principal Changes
- Rates, Thresholds and Amounts Related to Source Deductions and Contributions
- Remuneration Subject to Source Deductions and Employer Contributions
- Source Deductions of Support Payments and Arrears
- Calculation of Source Deductions and Employer Contributions in Certain Situations