You Start Making Remittances
If you are a new employer or you are remitting source deductions and employer contributions for the first time, you have to register for source deductions.
You must report your source deductions and employer contributions and make your remittance by the due date for your remittance frequency even if you do not have a remittance form. If you do not have the form, send us a cheque or a money order payable to the Minister of Revenue of Québec, with a letter that includes the following information:
- your name and address
- the period covered by your remittance
- the amount of income tax withheld, Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums and your contribution to the health services fund
- the amount of the payment for the Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST) (where applicable)
- your identification number (if you have one)
- your Québec enterprise number (NEQ) (if you have one)
Even if you do not have an identification number, send us your remittance. We will open an account in your name and send you the form to use for your next remittance.
As a new employer, you must make monthly remittances. The remittance is due the 15th of the month following the month the remuneration was paid.
You can choose to make quarterly remittances if the following conditions are met:
- Your source deductions and employer contributions for each month total less than $1,000.
- You meet all your fiscal obligations.
If you no longer meet the conditions, you must make your remittances according to the rules for remittance frequencies.