Source Deductions and Employer Contributions

Coronavirus (COVID-19)

Click Coronavirus Disease (COVID-19) to see whether the measures adopted by Revenu Québec apply to the information on this page.

When calculating your source deductions and employer contributions, you must take into account the tips included in your employees' pay. However, if you do not have enough time or if you are missing some of the necessary information when you prepare the employee's pay for the period, you can include them in their pay for the next period.

Tips to add to an employee's salary or wages

To find out which tips you must add to an employee's salary or wages before calculating source deductions and contributions, refer to Tips to Add to an Employee's Salary or Wages.

Refer to the table below to see whether the tips you pay are subject to source deductions and employer contributions and in which box of the RL-1 slip (see courtesy translation RL-1-T) to include them.

Tips subject to source deductions and employer contributions

Tip type

Source deductions and employer contributions

RL-1 slip boxes

Income tax

QPP

QPIP

Health services fund, WSDRF and labour standards

Net tips reported by the employee

Ö

Ö

Ö

Ö

A, G, I and S

Tips allocated to the employee

Ö

Ö

X

Ö

A, G and T

Controlled tips distributed to the employee1

Ö

Ö

Ö

Ö

A, G, I and S

  1. These are the mandatory service charges you distributed to the employee. 

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter