Formulas to Calculate Source Deductions and Contributions

The 2023-01 version of this document will be available soon.
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This guide contains formulas for calculating source deductions of Quebec income tax, Québec Pension Plan (QPP) contributions, Québec parental insurance plan (QPIP) premiums and the contribution to the health services fund.

This document does not take into account the credit for contributions to the health services fund for employees on paid leave due to the COVID-19 pandemic. For information regarding the credit, refer to COVID-19: FAQ for Employers.

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2022-01 version

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