Formulas to Calculate Source Deductions and Contributions
TP-1015.F-V
This guide contains the formulas for calculating Québec income tax withholdings, QPP contributions, QPIP premiums, and the employer contribution to the health services fund.
This document is only available in electronic format.
2023-07 version
Note
Use the 2023-07 version for remuneration paid after June 30, 2023, and before January 1, 2024.
2023-01 version
Note
Use the 2023-01 version for remuneration paid after December 31, 2022, and before July 1, 2023.
2022-01 version
2021-01 version
2020-01 version
Important
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 the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V) for 2020 and to COVID-19: FAQ for Businesses..
2019-01 version
2018-02 version
2017-01 version
2016-07 version
Important
This guide was updated further to the Budget Speech delivered on March 17, 2016. You must therefore use the 2016-07 version to calculate source deductions of Québec income tax for any pay period beginning after the following dates:
- May 31, 2016, to take into account the maintenance of the rate of the tax credit for the purchase of shares issued by Fondaction;
- June 30, 2016, to take into account the reduction of the health contribution.
2016-01 version
Important
This guide was updated further to the Budget Speech delivered on March 17, 2016. You must therefore use the 2016-07 version to calculate source deductions of Québec income tax for any pay period beginning after the following dates:
- May 31, 2016, to take into account the maintenance of the rate of the tax credit for the purchase of shares issued by Fondaction;
- June 30, 2016, to take into account the reduction of the health contribution.