You must periodically remit 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 contributions, QPIP premiums and contribution to the health services fund

The amounts must be remitted by the due date for your remittance frequency using the remittance slip on the remittance form.

You must also remit your contribution related to labour standards and, where applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF). These contributions must be remitted to us no later than the last day of February of the year following the year amounts were paid using the RL-1 summary remittance slip. For more information, see RL-1 Summary – Summary of Source Deductions and Employer Contributions.

The table below shows the conditions for determining your remittance frequency and the due dates for the different remittance frequencies. You can also consult the remittance schedules for source deductions and employer contributions to find out when your remittances are due based on your remittance frequency.

Remittance frequency	Conditions	Due dates
Annual	Your source deductions and employer contributions for 2024 total $2,400 or less, or you estimate that this will be the case for 2025.	15th of the month following the last month of the year in which remuneration was paid (January 15, in most cases)
Quarterly	You are not a new employer: Your average monthly remittance for 2023 or 2024 was $3,000 or less. You fulfilled your fiscal obligations over the last 12 months. You are a new employer: Your source deductions and employer contributions for each month total less than $1,000. You have fulfilled all your fiscal obligations.	April 15 for remuneration paid for the period from January to March July 15 for remuneration paid for the period from April to June October 15 for remuneration paid for the period from July to September January 15 for remuneration paid for the period from October to December
Monthly	Your average monthly remittance for 2023 was less than $25,000 or you are a new employer.	15th of each month for remuneration paid the previous month
Twice monthly	Your average monthly remittance for 2023 was $25,000 or more, but less than $100,000.	25th of the month for remuneration paid before the 16th of the month 10th of the month for remuneration paid from the 16th to the end of the preceding month
Weekly	Your average monthly remittance for 2023 was $100,000 or more.	3rd business day after the last day of the following periods in which remuneration was paid: From the 1st to the 7th of the month From the 8th to the 14th of the month From the 15th to the 21st of the month From the 22nd to the last day of the month

Changing your remittance frequency

You can contact us to request a change to your remittance frequency if you meet the conditions for another remittance frequency.

You cannot change your remittance frequency until you have received the Notice of Change in Filing Frequency of Returns (LMU-5.R-V).

Payments made to a person not resident in Canada that performs services for you in Québec

If your remittance frequency is weekly or twice monthly and you make a payment, other than in the course of regular or continuous employment, to a person (including a corporation) that is not resident in Canada for services the person performed for you in Québec, you must withhold 9% income tax from the payment and remit the amount to us by the 15th of the month following the month in which the payment was made.