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The Charter of the French language and its regulations govern the consultation of English-language content.

Employee Who Is a Student

As a rule, you must make source deductions and pay employer contributions on the amounts you pay to an employee who is a student as you would for any other employee. 


An employee's age does not affect source deductions of income tax, Québec parental insurance plan (QPIP) premiums, the contribution to the health services fund, the contribution related to labour standards and, if applicable, the contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

End of note

Source deductions of income tax

Do not make source deductions of Québec income tax on an employee's employment income if the employee requests to be exempted from source deductions by checking box 20 on form TP-1015.3-V, Source Deductions Return, because they estimate that their total income from all sources for the year will not exceed the total of the following amounts:

  • the amount entered on line 10 of form TP-1015.3-V; and 
  • the amount entered on line 19 of form TP-1015.3-V.

This exemption applies only to the year of the request.


Such an exemption only applies to employment income. Do not take such an exemption into account if you pay remuneration as a payer.

End of note

Québec Pension Plan contributions

If your employee is under 18 years of age, you do not have to withhold or remit Québec Pension Plan (QPP) contributions. If your employee turns 18 during the year, see Employee Who Turns 18.

Note End of note

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