Conditions for Making Source Deductions and Paying Employer Contributions

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As an employer, you are required to make source deductions and pay employer contributions on remuneration subject to such deductions and contributions that you pay an employee in any of the following situations:

  • The employee reports for work at one of your establishments located in Québec.
  • The employee is not required to report for work at any of your establishments (located in Québec or elsewhere), but is paid from one of your establishments located in Québec.

As a payer, you are required to make source deductions of income tax on remuneration subject to such a deduction that you pay a beneficiary who is resident in Québec at the time of the payment.

Remuneration subject to source deductions

To find out if the remuneration you pay is subject to source deductions and employer contributions, go to the Table of Remuneration Subject to Source Deductions and Employer Contributions.

Conditions for making source deductions and paying employer contributions
Deductions and contributions Conditions
A B
Québec income tax (amount paid to a beneficiary) The amount paid is subject to source deductions of income tax. The amount is paid to a beneficiary who is resident in Québec at the time of payment.
Québec income tax (amount paid to an employee) The amount paid is subject to source deductions of income tax.

The amount is paid to an employee who reports for work at one of your establishments located in Québec.

Or

The amount is paid to an employee who is not required to report for work at any of your establishments (located in Québec or elsewhere), but is paid from one of your establishments located in Québec.

Québec Pension Plan (QPP) (employee and employer contributions) The amount paid is subject to QPP contributions
Québec parental insurance plan (QPIP) (employee and employer premiums) The amount paid is subject to QPIP premiums.
Health services fund The amount paid is subject to the contribution to the health services fund.
Labour standards The amount paid is subject to the contribution related to labour standards.
Workforce Skills Development and Recognition Fund (WSDRF) The amount paid must be included in the total payroll.

As a rule, if none of the above conditions are met, you do not have to make source deductions or pay employer contributions. However, you may still have to in some cases. For more information, visit Special Cases Concerning Establishments Located Outside Québec and Individuals Who Are Not Resident in Québec.

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