Quebec Payroll Checklist for New Employers

Hiring your first employee in Quebec means more than a pay run. Here is a practical checklist.

Before the first paycheque

• Register as an employer with Revenu Québec and set up your payroll accounts.
• Open or confirm your CNESST account for workplace safety premiums.
• Collect a TD1 and the Quebec TP-1015.3 from each employee for tax withholding.

On every pay run

• Calculate income tax, QPP, QPIP and EI deductions, plus employer contributions including the Health Services Fund.
• Remit Quebec amounts to Revenu Québec and federal amounts (federal income tax, EI) to the CRA, on your assigned schedule.

At year end

• Issue RL-1 and T4 slips, generally by the last day of February.
• Reconcile your payroll accounts and confirm remittances match the slips.

Rates and thresholds change each year, so always confirm current figures with the agencies. Prefer to delegate? Read about our payroll management service.

Keep reading

• GST/QST for Quebec Small Businesses: Registration, Rates and Deadlines
• How Much Does Bookkeeping Cost in Montreal?
• Bookkeeper vs Accountant in Quebec: What Each Does and When You Need Which
• RL-1 vs T4 Slips: What Quebec Employers Must File and When