New Method for Payment of CSST Insurance Premiums for Employers
As of January 1, 2011, you will be required to pay your CSST insurance premiums periodically to Revenu Québec. We will send you remittance slips to make these payments. You will have to calculate your periodic payments based on the salaries and wages paid to your employees and the payment rate that the Commission de la santé et de la sécurité du travail (CSST) will provide to you.
If you are subject to source deductions and employer contributions, we will send you a remittance slip with an additional box labelled “CSST” where you can enter the amount of your periodic payment. The payment frequency will be the same as that for your source deductions and employer contributions (either weekly, twice monthly, monthly, quarterly or annually). Therefore, you will only have one remittance slip to complete for all of your payments. It is essential that you correctly divide the total amount and enter the amounts you must pay in the appropriate boxes.
If you are not subject to source deductions and employer contributions, we will send you a remittance slip with a single box labelled “CSST” where you can enter the amount you must pay. In this case, the payment frequency will be monthly.
Soon, the CSST will send you the guide A new method for payment of insurance premiums, detailing the new method. For more information, visit the Employeurs section on the CSST website.