Who it’s for
What’s included
- Salary and source deduction calculations
- Definition: QPP Quebec Pension Plan: retirement contributions withheld from pay. See the glossary, EI, Definition: QPIP Quebec Parental Insurance Plan: contributions withheld from pay. See the glossary and Definition: HSF Health Services Fund: a Quebec employer contribution based on total payroll. See the glossary contributions
- Vacation pay
- Definition: T4 Federal slip showing your salary and what your employer withheld. See the glossary and Definition: RL-1 Quebec slip showing your employment income and withholdings; the equivalent of the T4. See the glossary slips and summaries
- Government remittances
- Compliance with Definition: CRA Canada Revenue Agency: the federal tax authority. See the glossary and Revenu Québec requirements
Documents to prepare
Tick them off as you go. Nothing is saved or sent.
Missing a document? Call us and we’ll guide you.
Dates to watch
- T4 & RL-1 slips · in 4 monthsSlips and summaries due to employees and governments.Add to calendar : T4 & RL-1 slips, March 1, 2027
- The 15th of each monthPayroll remittancesSource deductions for regular remitters, for the previous month’s pay.
Frequently asked questions
When are source deductions due?
Most small employers (regular remitters) pay their deductions by the 15th of the month after the pay. Your frequency depends on how much you withhold, and we confirm it with you.
What is the HSF?
The Health Services Fund is an employer contribution in Quebec, based on total payroll. We include it in your remittances.
When are T4 and RL-1 slips due?
By the last day of February after the year, to both employees and governments. If that day falls on a weekend, the deadline moves to the next business day.
