Remitting Source Deductions and Employer Contributions
Depending on your remittance frequency, you must periodically remit to us:
- source deductions of Québec income tax, QPP contributions and QPIP premiums;
- your employer QPP contributions, QPIP premiums and contributions to the health services fund.
You must also remit to us, by the last day of February of the year following the calendar year in question:
- your contribution related to labour standards;
- your contribution to the Workforce Skills Development and Recognition Fund (WSDRF), if applicable.
To determine whether you must make source deductions and pay contributions on the amounts you pay to an employee or a beneficiary, refer to Determining Whether You Must Make Source Deductions and Pay Employer Contributions.
For information on how to calculate the amounts to be withheld and the contributions, refer to Calculating Source Deductions and Employer Contributions.
To make your remittances, choose the remittance method that best suits you.
- You must make periodic payments of the occupational health and safety insurance premium to Revenu Québec, at the same time as your source deductions and employer contributions. To make the payments, use the "CNESST" (Commission des normes, de l'équité, de la santé et de la sécurité du travail) box on the remittance slips that we send you. The CNESST amounts that you pay to Revenu Québec are remitted to the CNESST. We also send the information that you report in the CNESST box of your remittance slips.
- The contribution to the health services fund that you are required to pay periodically is calculated on the basis of an estimated contribution rate, unless you are a public-sector employer. At the end of the year, you must determine your actual contribution rate. Any balance payable resulting from the difference between your actual contribution rate and your estimated contribution rate must be paid by the last day of February of the following year.