Formulas to Calculate Source Deductions and Contributions

This guide contains the formulas for calculating Québec income tax withholdings, QPP contributions, QPIP premiums, and the employer contribution to the health services fund.

This document is only available in electronic format.


This guide was updated further to the Budget Speech delivered on March 17, 2016. You must therefore use the 2016-07 version to calculate source deductions of Québec income tax for any pay period beginning after the following dates:

  • May 31, 2016, to take into account the maintenance of the rate of the tax credit for the purchase of shares issued by Fondaction;
  • June 30, 2016, to take into account the reduction of the health contribution.

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