Calculating Source Deductions and Employer Contributions
Once you have determined the source deductions and employer contributions payable on the amounts you pay your employees or beneficiaries, you have to calculate (as applicable):
- source deductions of Québec income tax;
- employee and employer Québec Pension Plan (QPP) contributions;
- employee and employer Québec parental insurance plan (QPIP) premiums;
- your employer contribution to the health services fund;
- your employer contribution related to labour standards; and
- your employer contribution to the Workforce Skills Development and Recognition Fund (WSDRF).
Every amount you deduct, withhold or collect as an employer or a payer pursuant to a fiscal law is deemed to be held in trust for the government until you remit the amount to the government in the prescribed manner and within the prescribed time period. Such amounts constitute a separate fund that is not part of your property.
You must make periodic payments of the occupational health and safety insurance premium, generally at the same time you pay your source deductions and employer contributions.
For more information, see Periodic Payments of the Occupational Health and Safety Insurance Premium.
If you deduct support payments from the salary or wages you pay an employee, consult Source Deductions of Support Payments and Arrears.
When you calculate source deductions and contributions, you have to consider:
- the employee's situation;
- your situation as an employer or a payer;
- the type of employment held by the employee; and
- the type of remuneration paid.
For more information, see Special Cases – Source Deductions and Employer Contributions in Certain Situations.