General information – Source deductions and contributions

You are required to

withhold Québec income tax from the remuneration you pay as an employer and as a payer;
withhold QPP contributions and Québec parental insurance plan premiums from the salaries or wages that you pay to your employees;
remit to Revenu Québec the amounts withheld, as well as

your employer QPP contributions,
your employer Québec parental insurance plan premiums,
your employer contribution to the health services fund,
your employer contribution to the financing of the CNT,
your employer contribution to the FNFMO,
compensation tax, if applicable;

file the following RL slips by the last day of February of the following year:

an RL-1 slip for each employee to whom you pay salary or wages or any other remuneration for which you should file a slip,
an RL-1 slip for each beneficiary to whom you pay remuneration for which you should file a slip,
an RL-2 slip for each beneficiary to whom you pay retirement or annuity income,
an RL-25-T slip for each beneficiary to whom a payment is made under a profit-sharing plan;

file the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V) generally by the last day of February of the following year;
file the following summaries by the last day of February of the following year:

the RL-2 summary (RL-2.S-V), if you are required to file RL-2 slips,
the RL-25 summary (RL-25.S-V), if you are required to file RL-25 slips.

Reduction in source deductions of income tax

Where an employee so requests, you may be authorized to reduce the amount of income tax withheld from his or her remuneration, for example, where the employee

makes contributions to his or her RRSP or to a spousal RRSP;
claims a loss related to a business.

To apply for a reduction in the amount of income tax withheld, the employee must submit to Revenu Québec a duly completed copy of form (TP-1016-V), Application for a Reduction in Source Deductions of Income Tax. The employee will be notified of the amount of the reduction in a letter of authorization, which must be remitted to you.

Determination of the amount

To calculate the amount of Québec income tax to be withheld from an employee's remuneration, refer to the publication Source Deduction Table for Québec Income Tax (TP-1015.TI-V), to the mathematical formulas in the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V), or to the electronic version of the table, WinRAS - Calculation of source deductions and employer contributions, under Electronic services.

Hiring employees for the first time

When you hire employees for the first time, you must have them complete a copy of form (TP-1015.3-V), Source Deductions Return. The form is used by employees to indicate certain tax deductions or tax credits which they are entitled to claim for the year, such as

the amount transferred from one spouse to the other;
the amount with respect to age, for a person living alone, or for retirement income;
the deduction for residents of designated remote areas;
the amount respecting a severe and prolonged mental or physical impairment.

The information provided on the form is used to calculate the amount of income tax to be withheld. If an employee does not complete the form, income tax will be withheld on the basis of the basic personal amount indicated on the form.

Security | Privacy | Secure

e-mail |

Répertoire des programmes et services du gouvernement du Québec