Source Deductions and Contributions

If you pay remuneration as an employer or a payer, you have obligations and responsibilities. You must make source deductions and remit the amounts to us along with employer contributions, provided one of the basis conditions for making source deductions and employer contributions is met. You must also file RL slips and the RL-1 summary.

Obligations and responsibilities of the employer or payer

Depending on your situation, including when you hire an employee , you may be required to:

  1. determine whether you must make source deductions and pay employer contributions;
  2. register for source deductions;
  3. calculate source deductions and your employer contributions;
  4. remit source deductions and pay your employer contributions;
  5. file RL slips and the RL-1 summary;
  6. keep records and supporting documents.

To help you fulfill your obligations, Revenu Québec has created the Employer's Kit which groups the main online services and documents for employers.

Consult Taxable Benefits for information about the most common benefits granted to employees, such as gifts, an allowance for the use of a motor vehicle or an allowance for travel expenses.

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