If you are a new employer, you must make monthly remittances. However, you can choose to make quarterly remittances if you meet both of the following conditions: 

• The total of your source deductions and employer contributions for each month is less than $1,000.
• You fulfill all your fiscal obligations.

If you no longer meet the conditions, we consider that you must make your remittances according to the rules for frequency of remittances.

First remittance

If you are remitting source deductions and your employer contributions for the first time and you do not have a remittance form, please send us a cheque or money order made payable to the Minister of Revenue of Québec, along with a letter that includes:

• your name and address;
• the period covered by your remittance;
• the amount of income tax withheld, QPP contributions, QPIP premiums and your contribution to the health services fund;
• your identification number, if you have one; 
• your Québec enterprise number (NEQ), if you have one.