Remuneration Subject to Source Deductions and Employer Contributions
Refer to the pages mentioned in this table, as they contain important information.
This table shows whether or not a given type of remuneration is subject to source deductions of income tax, contributions and premiums. For information on any special cases, exclusions, exemptions, or other considerations that may apply, refer to the pages in the Calculating Source Deductions and Your Employer Contributions section that cover source deductions of income tax or the contribution or premium in question.
|Type of remuneration||Income Tax||QPP||QPIP||Health Services Fund||Labour standards||WSDRF|
|Amount paid as financial support by the Ministère du Travail, de l'Emploi et de la Solidarité sociale|
|Benefits paid by a trustee under a supplementary unemployment benefit plan|
|Benefits paid under a program administered pursuant to an agreement entered into under section 5 of the Department of Fisheries and Oceans Act (federal statute)|
|Benefits paid under an income support program to the parents of a crime victim|
|Benefits paid under the Labour Adjustment Benefits Act (federal statute)|
|Commissions paid to a self-employed person|
|Commissions paid to an employee|
|Death benefit paid by an employer1|
|Death benefits received from Retraite Québec|
|Directors' fees paid to a director who also receives a salary|
|Directors' fees paid to a director who does not receive a salary|
|Annuities from a DPSP|
|Earnings loss benefits, supplementary retirement benefits and permanent impairment allowances paid under the Canadian Forces Members and Veterans Re-establishment and Compensation Act (federal statute)|
|Employee benefit plan|
|Amounts paid by a custodian of an employee benefit plan|
|Amounts paid by an employer to a custodian of an employee benefit plan|
|Refunds of contributions made by an employee to an employee benefit plan|
|Amounts paid by a trustee of an employee trust|
|Amounts paid by an employer to a trustee of an employee trust|
|Employment Insurance benefits|
|Fees paid to a self-employed person|
|Financial assistance paid under a program established by a government or government agency in Canada or by another organization||2|
|Gratuities and retroactive pay|
|Income assistance payments made to older workers under the Department of Employment and Social Development Act (federal statute)|
|Amounts paid as consideration for the surrender, cancellation or redemption of an income-averaging annuity contract3|
|Income-averaging annuity for artists||4|
|Indemnities further to an industrial accident – CNESST|
|Indemnity paid further to a precautionary cessation of work (amount paid to an employee under the Act respecting occupational health and safety for the first five days following the date on which the employee ceased to work)|
|Indemnities paid to terminate a contract of employment|
|Indemnity in lieu of notice|
|Other indemnities for damages plus interest upon termination of a contract of employment|
|Location incentives paid to a physician|
|Paid leaves of absence (other than a salary deferral arrangement)|
|Deferred salary leave (self-funded) Portion of the salary or wages that is not paid in the year but is deferred to another year|
|Payment of the deferred portion of salary or wages when the employee takes a leave of absence|
|Salary advance leave (salary paid in advance)|
|Parental insurance benefits|
|Parental insurance benefits||5|
|Top-up payments made by an employer to increase parental insurance benefits|
|Prizes awarded for an achievement|
|Amounts paid by a trustee of a profit-sharing plan that can be reasonably attributed to an amount paid to the trustee after May 12, 1994|
|Amounts paid by a trustee of a profit-sharing plan that can be reasonably attributed to an amount paid to the trustee before May 13, 1994|
|Amounts paid by an employer to a trustee of a profit-sharing plan|
|Single payment in full satisfaction of all an employee's rights in the plan, if the payment is not taxable for the employee|
|Single payment in full satisfaction of all an employee's rights in the plan, if the payment is taxable for the employee|
|Registered disability savings plan (RDSP)|
|Taxable portion of disability assistance payments that exceeds $14,280 for the year|
|Registered education savings plans (RESP)|
|Accumulated income payments|
|Educational assistance payments|
|Refunds of RESP contributions|
|Registered pension plan (RPP) or other pension plans|
|Pension benefits: periodic payments|
|Retirement compensation arrangement|
|Amounts paid under a retirement compensation arrangement or resulting from the making of such an arrangement|
|Contributions paid to a retirement compensation arrangement|
|Retiring allowance, other than indemnities paid to terminate a contract of employment|
|Registered retirement income fund (RRIF)|
|Portion of the payment from a RRIF that exceeds the minimum amount|
|Portion of the payment from a RRIF that represents the minimum amount|
|Registered retirement savings plan (RRSP)|
|Salaries or wages6|
|Salary deferral arrangements|
|All the salary or wages earned in the year (including the portion that is not paid in the year but is deferred to another year)|
|Payment of the deferred portion of salary or wages|
|Scholarships, bursaries or fellowships paid to a person who is not an employee7|
|Taxable benefits in cash||8|
|Taxable benefits in kind||9|
|Tips (including allocated tips)||10|
|Voluntary retirement savings plan (VRSP) or pooled registered pension plan (PRPP)|
|Wage loss replacement benefits|
|Wage loss replacement benefits paid by an employer|
|Wage loss replacement benefits paid by an insurer or trustee||11|
These are not the amounts paid after the death of an employee, nor are they the death benefit paid by Retraite Québec. See Deceased Employee.
Click Death Benefit for the definition of the term.
No income tax is withheld on the portion of an amount paid as financial support by the Ministère du Travail, de l'Emploi et de la Solidarité sociale that pertains to childcare expenses or tuition fees.
Click Single Payments.
This amount is not subject to QPIP premiums if both the following conditions are met:
- The total of the top-up payments and the parental insurance benefits does not exceed the employee's normal weekly remuneration.
- The top-up amount does not reduce severance pay, unused sick leave or vacation leave, or any other credit accumulated by the employee.
See the definition of salaries or wages (This link will open a new window) for the types of remuneration that are considered salaries or wages.
For information concerning the QPIP, see Remuneration Subject to Québec Parental Insurance Plan (QPIP) Premiums.
If the scholarship, bursary or fellowship is paid to an employee, it is considered a benefit and may be taxable. See Tuition Fees, Scholarships and Bursaries.
Exceptions apply. See Taxable Benefits.
A taxable benefit in kind (other than a benefit related to board and lodging received by the employee for a pay period in which he or she received cash remuneration) is not subject to QPIP premiums. Exceptions apply. See Taxable Benefits.
Allocated tips are not subject to QPIP premiums.
Wage loss replacement benefits are not subject to QPIP premiums, unless:
- the employer pays the benefits directly to an employee under a plan funded in part by the employer; and
- an employee receives the benefits from a third party under a plan funded in part by the employer and in respect of which the employer controls certain terms and conditions and determines eligibility for benefits.