You Start Making Remittances
If you are a new employer, you may make your remittances on a quarterly basis as of the month in which you become a new employer, provided:
- the total of your source deductions and employer contributions for each month is less than $1,000; and
- you fulfill all your fiscal obligations.
You can remit the source deductions and employer contributions on a quarterly basis as long as you meet the above conditions. Otherwise, we consider that you must make your remittances according to the rules regarding the frequency of remittances that are in effect.
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.
All new employers must register with us to get an identification number. For more information see Registering for Source Deductions.
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.