Remitting Source Deductions and Employer Contributions
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 make periodic payments of the occupational health and safety insurance premium, generally at the same time you pay your source deductions and employer contributions. To make the payments, use the remittance slip attached to the Remittance of Source Deductions and Employer Contributions (form TPZ-1015.R.14.1-V, TPZ-1015.R.14.2-V, TPZ-1015.R.14.3-V or TPZ-1015.R.14.4-V) that we send you, which has a "CNESST" (Commission des normes, de l'équité, de la santé et de la sécurité du travail) box in which you must enter the payment amount.
For more information, click Periodic Payments of the Occupational Health and Safety Insurance Premium.
You must also remit to us, no later than the filing deadline for the RL-1 summary, that is, no later than 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.
|Source deductions and employer contributions||Due date|
||According to your remittance frequencies for the year|
||The last day of February of the following year|
- 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.
If you stop making remittances of source deductions and employer contributions during the year, the deadlines for filing your documents vary depending on whether you stopped operating your business or no longer have employees. For more information, see You Stop Making Remittances.
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.