Balance Payable

If you have a balance payable for the year because your remittances were less than required, the balance may bear interest from the due date for each remittance.

Balance payable resulting from estimates

If you have a balance payable because you had to use estimated data to calculate your periodic remittances, you must pay the balance within the time limits provided for below. This may be the case, for example, if either of the following apply:

Please note that you are not required to pay a balance of less than $2.

You must pay the balance of your source deductions, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums when you make your last remittance for the month of December, not when you file the RL-1 summary (form RLZ-1.S-V). If you pay your balance when you file the RL-1 summary, you will be charged interest and you may have to pay a penalty.

You must also pay the balance of your contribution to the health services fund when you make your last remittance for the month of December, except the portion of the balance that results from the difference between the actual contribution rate and the estimated contribution rate.

For more information on calculating the contribution to the health services fund, see Contribution to the Health Services Fund.

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