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.
If you make your remittances twice-monthly, you have until December 28, 2016, to remit your source deductions and employer contributions.
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.