Obligations of Employment Agencies
As employers, employment agencies must withhold Québec income tax as well as Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums from the remuneration paid to their employees. As of January 2011, they must also regularly remit insurance premiums for the Commission de la santé et de la sécurité du travail (CSST) to Revenu Québec.
In addition, employment agencies must remit to Revenu Québec various employer contributions, such as:
- QPP contributions
- QPIP premiums
- the contribution to the health services fund
- the contribution to the Workforce Skills Development and Recognition Fund (WSDRF), and
- the contribution to the financing of the Commission des normes du travail (CNT)
Lastly, employment agencies must keep records for their business as well as all supporting documents, especially those concerning employee management. They must also use the information about their employees appropriately and enter the following on the returns or documents (such as the RL-1 slip, Revenus d'emploi et revenus divers) they are required by law to file:
- the employee's name
- the employee's date of birth
- the employee's address
- the employee's occupation
- the employee's social insurance number
For more information, click Source Deductions and Contributions.