Remitting Source Deductions and Employer Contributions
You must generally make periodic remittances of the following amounts and contributions:
- the Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums you withhold from the remuneration you pay
- your employer QPP contribution and QPIP premium, the contribution to the health services fund and, where applicable, the occupational health and safety insurance premium
The remittances must be made to us by the due date for your remittance frequency.
You must also remit the following contributions:
- your contribution related to labour standards
- your contribution to the Workforce Skills Development and Recognition Fund (WSDRF) (where applicable)
These contributions must be remitted to us no later than the filing deadline for the RL-1 summary (i.e. the last day of February of the year following the year in which you paid an amount).
If you are required to pay the occupational health and safety insurance premium, you generally have to make periodic payments of the premium at the same time you pay your source deductions and employer contributions.
For more information, click Periodic Payments of the Occupational Health and Safety Insurance Premium.
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.
Businesses can have their online service managers consent to online correspondence only for return and remittance items in the My Account for businesses communications centre. This consent can be changed directly in My Account.