Guide for Employers: Source Deductions and Contributions
TP-1015.G-V
Use this guide if you are an employer or a payer. It will help you meet your obligations with regard to source deductions and employer contributions.
2023-07 version
Note
Use the 2023-07 version for remuneration paid after June 30, 2023, and before January 1, 2024.
End of note
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
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 2021 and to COVID-19: FAQ for Employers..
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 Employers..
2019-01 version
2018-01 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.