If one of your employees is required to pay support or arrears of support, you may be required to make source deductions on the following remuneration that you pay to the employee on a periodic basis:
In the case of part-time employees, employees doing contract work for limited periods, or employees on call, support must be deducted when remuneration is paid. However, depending on the circumstances, Revenu Québec may opt for a different method of collection.
Vacation pay is also considered to be a periodic amount and, as such, is subject to source deductions.
For more information, refer to the brochure The Collection of Support Payments: Source Deductions and Employers (IN-902-V).
For more information on the support-payment collection program, click on Support payments in the "Individuals" portal.