Determining Whether You Must Make Source Deductions and Pay Employer Contributions

Employers are required to make source deductions (income tax, QPP and QPIP) and pay employer contributions (QPP, QPIP, health services fund, WSDRF and labour standards) on any amount subject to such deductions and contributions that they pay to an employee if any of the following conditions are met:

  • The amount is paid to an employee who reports for work at one of your establishments located in Québec.
  • The amount is paid to an employee who is not required to report for work at any of your establishments (located in Québec or elsewhere), but is paid from one of your establishments located in Québec.

Payers are required to make source deductions of income tax on any amount subject to such a deduction that they pay to a beneficiary who is resident in Québec at the time of payment.

Go to Remuneration Subject to Source Deductions and Employer Contributions to find out if the amounts that you pay are subject to income tax, QPP contributions, QPIP premiums, the employer contribution to the health services fund, the contribution related to labour standards or the contribution to the WSDRF.

Note

As a rule, the above obligations do not apply to you if you have no establishment in Québec.

Note

The term "establishment" has the meaning assigned to it in the Taxation Act. For more information, refer to the current version of interpretation bulletin IMP. 12-1.

Helpful tools

To find out what source deductions you must make and what employer contributions you must pay on amounts paid to an employee or a beneficiary, you can:

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