Remittance Schedules for Source Deductions and Employer Contributions
An employer whose remittance frequency is weekly or twice monthly can remit source deductions and employer contributions for the last period of December before January 16 of the following year, without penalty, under our administrative policy. Note, however, that if the due date is a Saturday or Sunday, it is not extended. In addition, you are liable to interest, calculated as of the due date for your remittance frequency.
For each pay period, you must remit the total of the source deductions, your employer Québec Pension Plan (QPP) contributions, your employer Québec parental insurance plan (QPIP) premiums and your employer contribution to the health services fund by the due date that applies to your remittance frequency.
The date of receipt of a remittance is the date on which it is received by Revenu Québec or a financial institution. The date of the postmark is not taken into account. For a postdated cheque, the date of receipt is the date on which the cheque can be cashed.
If a remittance is due on a Saturday, a Sunday or a statutory holiday, the due date is extended to the next working day. A day on which our offices or those of the financial institution you normally deal with are closed is not considered by us to be a working day. See our list of statutory holidays.
At the end of the year, we will send you the Notice of Renewal of Payroll Dates (form LMU-5.3-V) with your payroll dates for the coming year. These dates are based on the dates you provided to us for the current year. If the payroll dates we determine for the coming year are not accurate, correct them on form LMU-5.3-V and return the form to us.
You can also consult the remittance schedules for source deductions and employer contributions on our website to find out when your remittances are due based on your remittance frequency.
For more information, refer to the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).
Under the Tax Administration Act, there are penalties if you are late doing either of the following:
- filing a remittance form;
- making a payment you were required to make before filing the RL-1 summary.
To be alerted whenever the due date for paying your RL-1 summary balance or the filing deadline for a source deductions and employer contributions return is coming up, go to My Account for businesses and sign up for tax obligation alerts and new message notifications.
So that you receive the alerts and notifications you signed up for, make sure the email address in your user account is correct.