Remitting Source Deductions and Employer Contributions

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You must remit the following to us periodically according to your remittance frequency:

  • source deductions of Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums;
  • your employer QPP contributions, QPIP premiums and contributions to the health services fund.

You must also remit to us, no later than the filing deadline for the RL-1 summary, that is, the last day of February of the year following the calendar year in question:

  • your contribution related to labour standards; and
  • your contribution to the Workforce Skills Development and Recognition Fund (WSDRF), if applicable.
Occupational health and safety insurance premium

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.

For more information, click Periodic Payments of the Occupational Health and Safety Insurance Premium.

If you temporarily or permanently stop making remittances, refer to You Stop Making Remittances.

Summary
Source deductions and employer contributions Due date
  • Source deductions
  • QPP contribution
  • QPIP premium
  • Contribution to the health services fund1
According to your remittance frequency for the year
  • Contribution related to labour standards
  • Contribution to the WSDRF
The last day of February of the following year
  1. 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.

Viewing returns and remittance information

Log in to My Account for businesses to view the source deductions and employer contributions returns you filed online and information about your remittances, refunds and rebates and statement of account.

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