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.
2024 remittance schedules
2024 weekly remittances
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| January | 2024-01-01 | 2024-01-07 | 2024-01-10 |
| 2024-01-08 | 2024-01-14 | 2024-01-17 | |
| 2024-01-15 | 2024-01-21 | 2024-01-24 | |
| 2024-01-22 | 2024-01-31 | 2024-02-05 | |
| February | 2024-02-01 | 2024-02-07 | 2024-02-12 |
| 2024-02-08 | 2024-02-14 | 2024-02-19 | |
| 2024-02-15 | 2024-02-21 | 2024-02-26 | |
| 2024-02-22 | 2024-02-29 | 2024-03-05 | |
| March | 2024-03-01 | 2024-03-07 | 2024-03-12 |
| 2024-03-08 | 2024-03-14 | 2024-03-19 | |
| 2024-03-15 | 2024-03-21 | 2024-03-26 | |
| 2024-03-22 | 2024-03-31 | 2024-04-04 | |
| April | 2024-04-01 | 2024-04-07 | 2024-04-10 |
| 2024-04-08 | 2024-04-14 | 2024-04-17 | |
| 2024-04-15 | 2024-04-21 | 2024-04-24 | |
| 2024-04-22 | 2024-04-30 | 2024-05-03 | |
| May | 2024-05-01 | 2024-05-07 | 2024-05-10 |
| 2024-05-08 | 2024-05-14 | 2024-05-17 | |
| 2024-05-15 | 2024-05-21 | 2024-05-24 | |
| 2024-05-22 | 2024-05-31 | 2024-06-05 | |
| June | 2024-06-01 | 2024-06-07 | 2024-06-12 |
| 2024-06-08 | 2024-06-14 | 2024-06-19 | |
| 2024-06-15 | 2024-06-21 | 2024-06-27 | |
| 2024-06-22 | 2024-06-30 | 2024-07-04 | |
| July | 2024-07-01 | 2024-07-07 | 2024-07-10 |
| 2024-07-08 | 2024-07-14 | 2024-07-17 | |
| 2024-07-15 | 2024-07-21 | 2024-07-24 | |
| 2024-07-22 | 2024-07-31 | 2024-08-05 | |
| August | 2024-08-01 | 2024-08-07 | 2024-08-12 |
| 2024-08-08 | 2024-08-14 | 2024-08-19 | |
| 2024-08-15 | 2024-08-21 | 2024-08-26 | |
| 2024-08-22 | 2024-08-31 | 2024-09-05 | |
| September | 2024-09-01 | 2024-09-07 | 2024-09-11 |
| 2024-09-08 | 2024-09-14 | 2024-09-18 | |
| 2024-09-15 | 2024-09-21 | 2024-09-25 | |
| 2024-09-22 | 2024-09-30 | 2024-10-03 | |
| October | 2024-10-01 | 2024-10-07 | 2024-10-10 |
| 2024-10-08 | 2024-10-14 | 2024-10-17 | |
| 2024-10-15 | 2024-10-21 | 2024-10-24 | |
| 2024-10-22 | 2024-10-31 | 2024-11-05 | |
| November | 2024-11-01 | 2024-11-07 | 2024-11-13 |
| 2024-11-08 | 2024-11-14 | 2024-11-19 | |
| 2024-11-15 | 2024-11-21 | 2024-11-26 | |
| 2024-11-22 | 2024-11-30 | 2024-12-04 | |
| December | 2024-12-01 | 2024-12-07 | 2024-12-11 |
| 2024-12-08 | 2024-12-14 | 2024-12-18 | |
| 2024-12-15 | 2024-12-21 | 2024-12-30 | |
| 2024-12-22 | 2024-12-31 | 2025-01-07 |
End of note
2024 twice-monthly remittances
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| January | 2024-01-01 | 2024-01-15 | 2024-01-25 |
| 2024-01-16 | 2024-01-31 | 2024-02-12 | |
| February | 2024-02-01 | 2024-02-15 | 2024-02-26 |
| 2024-02-16 | 2024-02-29 | 2024-03-11 | |
| March | 2024-03-01 | 2024-03-15 | 2024-03-25 |
| 2024-03-16 | 2024-03-31 | 2024-04-10 | |
| April | 2024-04-01 | 2024-04-15 | 2024-04-25 |
| 2024-04-16 | 2024-04-30 | 2024-05-10 | |
| May | 2024-05-01 | 2024-05-15 | 2024-05-27 |
| 2024-05-16 | 2024-05-31 | 2024-06-10 | |
| June | 2024-06-01 | 2024-06-15 | 2024-06-25 |
| 2024-06-16 | 2024-06-30 | 2024-07-10 | |
| July | 2024-07-01 | 2024-07-15 | 2024-07-25 |
| 2024-07-16 | 2024-07-31 | 2024-08-12 | |
| August | 2024-08-01 | 2024-08-15 | 2024-08-26 |
| 2024-08-16 | 2024-08-31 | 2024-09-10 | |
| September | 2024-09-01 | 2024-09-15 | 2024-09-25 |
| 2024-09-16 | 2024-09-30 | 2024-10-10 | |
| October | 2024-10-01 | 2024-10-15 | 2024-10-25 |
| 2024-10-16 | 2024-10-31 | 2024-11-12 | |
| November | 2024-11-01 | 2024-11-15 | 2024-11-25 |
| 2024-11-16 | 2024-11-30 | 2024-12-10 | |
| December | 2024-12-01 | 2024-12-15 | 2024-12-27 |
| 2024-12-16 | 2024-12-31 | 2025-01-10 |
End of note
2024 remittance schedules
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| January | 2024-01-01 | 2024-01-31 | 2024-02-15 |
| February | 2024-02-01 | 2024-02-29 | 2024-03-15 |
| March | 2024-03-01 | 2024-03-31 | 2024-04-15 |
| April | 2024-04-01 | 2024-04-30 | 2024-05-15 |
| May | 2024-05-01 | 2024-05-31 | 2024-06-17 |
| June | 2024-06-01 | 2024-06-30 | 2024-07-15 |
| July | 2024-07-01 | 2024-07-31 | 2024-08-15 |
| August | 2024-08-01 | 2024-08-31 | 2024-09-16 |
| September | 2024-09-01 | 2024-09-30 | 2024-10-15 |
| October | 2024-10-01 | 2024-10-31 | 2024-11-15 |
| November | 2024-11-01 | 2024-11-30 | 2024-12-16 |
| December | 2024-12-01 | 2024-12-31 | 2025-01-15 |
2024 quarterly remittances
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| March | 2024-01-01 | 2024-03-31 | 2024-04-15 |
| June | 2024-04-01 | 2024-06-30 | 2024-07-15 |
| September | 2024-07-01 | 2024-09-30 | 2024-10-15 |
| December | 2024-10-01 | 2024-12-31 | 2025-01-15 |
2024 annual remittance
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| December | 2024-01-01 | 2024-12-31 | 2025-01-15 |
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.
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.
Notice of renewal of payroll dates
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.
Penalties
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.