Obligations as an employer

Filing RL-1 slips and the Summary of Source Deductions and Employer Contributions

Non-profit organizations (NPOs) that pay salaries, wages or other remuneration must deduct income tax at source from the remuneration and remit the amounts to Revenu Québec. Each year, they must prepare RL-1 slips for their employees and file the RL-slips with Revenu Québec, along with a summary of source deductions and employer contributions (form RLZ-1.S-V).

NPOs that operate establishments at which employees receive tips (for example, bars or restaurants) must fulfil the obligations provided for by the Taxation Act with respect to tips.

Contribution to the health services fund

NPOs are required to contribute to the health services fund. The amount of the contribution is based on the total wages paid to employees. To find out the contribution rate applicable to your organization, consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).

Contribution to the Fonds national de formation de la main-d'œuvre

NPOs with a total payroll of over $1 million must spend an amount equal to at least 1% of their payroll on worker training.

Where eligible training expenditures are lower than the minimum amount required under the Act to foster the development of manpower training, the NPO must pay Revenu Québec a contribution equal to the difference between the minimum amount and the eligible training expenditures.

Contribution to the financing of the Commission des normes du travail (CNT)

NPOs are required to contribute to the financing of the CNT. The contribution is equal to 0.08% of the remuneration subject to the contribution under the Act respecting labour standards.

However, certain entities are not required to pay this contribution, including

• fabriques
• corporations of trustees for the erection of churches
• religious institutions
• educational institutions
• day-care centres
• institutions and charities that provide assistance free of charge to persons in need

Québec Pension Plan (QPP) contributions

Under the Act respecting the Québec Pension Plan, NPOs are required to deduct QPP contributions at source from their employees' remuneration. They must also pay an equivalent amount as an employer QPP contribution.

Collection of support payments

An NPO that pays amounts (such as a salary) on a regular basis to a person subject to the Act to facilitate the payment of support must collect support payments by means of source deductions. Revenu Québec notifies the NPO of its obligation in this regard.

For further information on the obligations of employers, see the Source deductions and contributions section.