Remittance Schedules for Source Deductions and Employer Contributions
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.
Payment date
Regardless of how you pay, your payment is considered to be received on the date it is received at one of our offices or the date it is processed by a financial institution for remittance to the Minister of Revenue of Québec. To avoid interest and penalties, make sure you account for processing by your financial institution.
2025 remittance schedules
If you have a weekly or twice-monthly remittance frequency, our administrative policy provides that remittances of source deductions and employer contributions for the last period of December can be made up to January 15 of the following year without penalty.
You will, however, be charged interest as of the due date for your remittance frequency.
If January 15 is a Saturday or Sunday, the due date is not extended.
End of note
2025 weekly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-01-01 | 2025-01-07 | 2025-01-10 |
| 2025-01-08 | 2025-01-14 | 2025-01-17 | |
| 2025-01-15 | 2025-01-21 | 2025-01-24 | |
| 2025-01-22 | 2025-01-31 | 2025-02-05 | |
| February | 2025-02-01 | 2025-02-07 | 2025-02-12 |
| 2025-02-08 | 2025-02-14 | 2025-02-19 | |
| 2025-02-15 | 2025-02-21 | 2025-02-26 | |
| 2025-02-22 | 2025-02-28 | 2025-03-05 | |
| March | 2025-03-01 | 2025-03-07 | 2025-03-12 |
| 2025-03-08 | 2025-03-14 | 2025-03-19 | |
| 2025-03-15 | 2025-03-21 | 2025-03-26 | |
| 2025-03-22 | 2025-03-31 | 2025-04-03 | |
| April | 2025-04-01 | 2025-04-07 | 2025-04-10 |
| 2025-04-08 | 2025-04-14 | 2025-04-17 | |
| 2025-04-15 | 2025-04-21 | 2025-04-24 | |
| 2025-04-22 | 2025-04-30 | 2025-05-05 | |
| May | 2025-05-01 | 2025-05-07 | 2025-05-12 |
| 2025-05-08 | 2025-05-14 | 2025-05-20 | |
| 2025-05-15 | 2025-05-21 | 2025-05-26 | |
| 2025-05-22 | 2025-05-31 | 2025-06-04 | |
| June | 2025-06-01 | 2025-06-07 | 2025-06-11 |
| 2025-06-08 | 2025-06-14 | 2025-06-18 | |
| 2025-06-15 | 2025-06-21 | 2025-06-26 | |
| 2025-06-22 | 2025-06-30 | 2025-07-04 | |
| July | 2025-07-01 | 2025-07-07 | 2025-07-10 |
| 2025-07-08 | 2025-07-14 | 2025-07-17 | |
| 2025-07-15 | 2025-07-21 | 2025-07-24 | |
| 2025-07-22 | 2025-07-31 | 2025-08-05 | |
| August | 2025-08-01 | 2025-08-07 | 2025-08-12 |
| 2025-08-08 | 2025-08-14 | 2025-08-19 | |
| 2025-08-15 | 2025-08-21 | 2025-08-26 | |
| 2025-08-22 | 2025-08-31 | 2025-09-04 | |
| September | 2025-09-01 | 2025-09-07 | 2025-09-10 |
| 2025-09-08 | 2025-09-14 | 2025-09-17 | |
| 2025-09-15 | 2025-09-21 | 2025-09-24 | |
| 2025-09-22 | 2025-09-30 | 2025-10-03 | |
| October | 2025-10-01 | 2025-10-07 | 2025-10-10 |
| 2025-10-08 | 2025-10-14 | 2025-10-17 | |
| 2025-10-15 | 2025-10-21 | 2025-10-24 | |
| 2025-10-22 | 2025-10-31 | 2025-11-05 | |
| November | 2025-11-01 | 2025-11-07 | 2025-11-13 |
| 2025-11-08 | 2025-11-14 | 2025-11-19 | |
| 2025-11-15 | 2025-11-21 | 2025-11-26 | |
| 2025-11-22 | 2025-11-30 | 2025-12-03 | |
| December | 2025-12-01 | 2025-12-07 | 2025-12-10 |
| 2025-12-08 | 2025-12-14 | 2025-12-17 | |
| 2025-12-15 | 2025-12-21 | 2025-12-29 | |
| 2025-12-22 | 2025-12-31 | 2026-01-07 |
2025 twice-monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-01-01 | 2025-01-15 | 2025-01-27 |
| 2025-01-16 | 2025-01-31 | 2025-02-10 | |
| February | 2025-02-01 | 2025-02-15 | 2025-02-25 |
| 2025-02-16 | 2025-02-28 | 2025-03-10 | |
| March | 2025-03-01 | 2025-03-15 | 2025-03-25 |
| 2025-03-16 | 2025-03-31 | 2025-04-10 | |
| April | 2025-04-01 | 2025-04-15 | 2025-04-25 |
| 2025-04-16 | 2025-04-30 | 2025-05-12 | |
| May | 2025-05-01 | 2025-05-15 | 2025-05-26 |
| 2025-05-16 | 2025-05-31 | 2025-06-10 | |
| June | 2025-06-01 | 2025-06-15 | 2025-06-25 |
| 2025-06-16 | 2025-06-30 | 2025-07-10 | |
| July | 2025-07-01 | 2025-07-15 | 2025-07-25 |
| 2025-07-16 | 2025-07-31 | 2025-08-11 | |
| August | 2025-08-01 | 2025-08-15 | 2025-08-25 |
| 2025-08-16 | 2025-08-31 | 2025-09-10 | |
| September | 2025-09-01 | 2025-09-15 | 2025-09-25 |
| 2025-09-16 | 2025-09-30 | 2025-10-10 | |
| October | 2025-10-01 | 2025-10-15 | 2025-10-27 |
| 2025-10-16 | 2025-10-31 | 2025-11-10 | |
| November | 2025-11-01 | 2025-11-15 | 2025-11-25 |
| 2025-11-16 | 2025-11-30 | 2025-12-10 | |
| December | 2025-12-01 | 2025-12-15 | 2025-12-29 |
| 2025-12-16 | 2025-12-31 | 2026-01-12 |
2025 monthly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| January | 2025-01-01 | 2025-01-31 | 2025-02-17 |
| February | 2025-02-01 | 2025-02-28 | 2025-03-17 |
| March | 2025-03-01 | 2025-03-31 | 2025-04-15 |
| April | 2025-04-01 | 2025-04-30 | 2025-05-15 |
| May | 2025-05-01 | 2025-05-31 | 2025-06-16 |
| June | 2025-06-01 | 2025-06-30 | 2025-07-15 |
| July | 2025-07-01 | 2025-07-31 | 2025-08-15 |
| August | 2025-08-01 | 2025-08-31 | 2025-09-15 |
| September | 2025-09-01 | 2025-09-30 | 2025-10-15 |
| October | 2025-10-01 | 2025-10-31 | 2025-11-17 |
| November | 2025-11-01 | 2025-11-30 | 2025-12-15 |
| December | 2025-12-01 | 2025-12-31 | 2026-01-15 |
2025 quarterly remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| March | 2025-01-01 | 2025-03-31 | 2025-04-15 |
| June | 2025-04-01 | 2025-06-30 | 2025-07-15 |
| September | 2025-07-01 | 2025-09-30 | 2025-10-15 |
| December | 2025-10-01 | 2025-12-31 | 2026-01-15 |
2025 annual remittances
| Start of the period | End of the period | Remittance due date | |
|---|---|---|---|
| December | 2025-01-01 | 2025-12-31 | 2026-01-15 |
Date of receipt of a remittance
Your remittance must be received by Revenu Québec or by a financial institution no later than the remittance due date. 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 business 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 business day. See our list of statutory holidays.
For more information, refer to the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).
Tax obligation alerts
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.
Penalties
Under the Tax Administration Act, there are penalties in situations such as the following:
- You file a remittance form late.
- You are late making a payment you were required to make before filing the RL-1 summary.