You Start Making Remittances
If you are a new employer, you can make your remittances on a quarterly basis as of the month in which you become a new employer, provided:
- the total of your source deductions and employer contributions for each month is less than $1,000; and
- you fulfill all of your fiscal obligations.
You can remit the source deductions and employer contributions on a quarterly basis as long as you meet these conditions. Otherwise, we consider that you must make your remittances according to current remittance frequency rules.
If you are remitting source deductions and employer contributions for the first time, and you do not have a remittance form, please mail us a cheque or money order made payable to the Minister of Revenue of Québec, along with a letter that includes:
- your name and address;
- the period covered by your remittance;
- the amount of income tax withheld, Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums and your contribution to the health services fund;
- your identification number, if you have one;
- your Québec enterprise number (NEQ), if you have one.
Even if you do not have an identification number, send us your remittance. We will open an account in your name and send you the form to use for your next remittance.
If you are a new employer, you must register for our source deduction files in order to obtain an identification number. For more information, see Registering for Source Deductions. You may also be required to register for our other files, such as consumption taxes. For more information, click Registering with Revenu Québec.