Running payroll in Quebec means complying with both federal (CRA) and provincial (Revenu Québec) requirements. Errors carry significant penalties.
Deductions from Each Paycheque
- Federal and Quebec income tax (based on TD1 and TP-1015.3-V forms)
- QPP: 5.4% employee share up to $73,200 + 4% QPP2 on $73,200–$81,200
- EI: federal 1.64%; Quebec reduced to 1.31% due to QPIP
- QPIP: employee 0.494%, employer 0.692%
Employer Contributions
Employers match QPP, EI, QPIP, plus the Quebec Health Services Fund (FSS) — a provincial payroll tax of 1.25%–4.26% depending on total payroll size.
Remittance Schedule
New/small employers remit monthly by the 15th of the following month. Late remittances carry 3–10% penalties plus interest.
Year-End: T4 and RL-1 Slips
By the last day of February: issue T4 (federal) and RL-1 (Quebec) slips to all employees and file summaries with CRA and Revenu Québec.
Services DL handles complete payroll processing for Montreal businesses of all sizes — eliminating compliance risk entirely.