# Month-end close: payroll in Quebec
A Quebec employer remits QPP, QPIP, Quebec income tax and the health services fund to Revenu Québec, and EI to the CRA.
This is part of the [payroll checklist](/month-end-close-checklist/payroll). A Quebec employer remits most payroll amounts to Revenu Québec and the EI to the CRA. The [Canada page](/month-end-close-checklist/payroll/canada) covers the CRA's own remitter types.
**Rate.** For 2026, QPP is 6.30% from the employee and 6.30% from the employer on earnings from $3,500 to $74,600. QPIP is 0.430% and 0.602% up to $103,000. EI at the Quebec rate is 1.30% and 1.82% up to $68,900.
**Filing.** Revenu Québec sets the frequency from the average monthly remittance: annual at $2,400 or less a year, quarterly up to $3,000 a month, monthly under $25,000, twice monthly under $100,000, and weekly above that.
**Due.** Annual: January 15 in most cases. Quarterly: April 15, July 15, October 15, January 15. Monthly: the 15th. Twice monthly: the 25th and the 10th. Weekly: the third business day after each part-month period.
**The trap.** The labour standards contribution is due the last day of February with the RL-1 summary, not with the regular remittances. A late remittance costs 7%, 11% or 15% by days late.
## The month-end steps
1. **Split the payroll between two agencies.** Revenu Québec gets the Quebec income tax, QPP contributions and QPIP premiums withheld from pay, and the employer's QPP contributions, QPIP premiums and health services fund contribution [1]. The CRA gets EI, both the employee's and the employer's share, at the Quebec rate [6]. QPIP premiums go to Revenu Québec, not the CRA [6]. Federal income tax is also withheld from a Quebec employee's pay, at the federal rate [5]. Done when each payroll liability account is mapped to the agency it is paid to.
2. **Check the 2026 rates.** Done when each deduction and employer cost in the payroll register uses these rates and stops at its limit.
| # | Item | Employee | Employer | Limit |
|---|---|---|---|---|
| 1 | QPP, basic [2] | 6.30% | 6.30% | Earnings from $3,500 to $74,600; $4,479.30 each |
| 2 | QPP, second additional [2] | 4% | 4% | Earnings from $74,600 to $85,000; $416 each |
| 3 | QPIP [3] | 0.430% | 0.602% | Insurable earnings to $103,000; $442.90 and $620.06 |
| 4 | EI, Quebec rate [6] | 1.30% | 1.82% | Insurable earnings to $68,900; $895.70 and $1,253.98 |
3. **Check the health services fund.** The employer pays it on total payroll. For most employers it is 1.65% on $1,000,000 or less, 4.26% at $7,800,000 or more, and in between 1.2662 + (0.3838 × total payroll ÷ 1,000,000) percent. Employers in the primary and manufacturing sectors, and public sector employers, have their own rates [4]. Done when the fund contribution on the register matches the client's total payroll band.
4. **Find the remittance frequency.** Use the frequency on the client's Revenu Québec account. This is how Revenu Québec sets it [1]:
| # | Frequency | Conditions | Due |
|---|---|---|---|
| 1 | Annual | Source deductions and employer contributions for 2025 total $2,400 or less, or are estimated to for 2026 | January 15 in most cases |
| 2 | Quarterly | Not a new employer: average monthly remittance for 2024 or 2025 of $3,000 or less, and fiscal obligations met for 12 months. New employer: under $1,000 a month, and obligations met | April 15, July 15, October 15 and January 15, for the quarter before |
| 3 | Monthly | Average monthly remittance for 2024 under $25,000, or a new employer | The 15th, for pay in the previous month |
| 4 | Twice monthly | Average monthly remittance for 2024 of $25,000 to under $100,000 | The 25th for pay before the 16th, and the 10th for pay from the 16th to month end |
| 5 | Weekly | Average monthly remittance for 2024 of $100,000 or more | The third business day after the 1st to 7th, 8th to 14th, 15th to 21st and 22nd to month end |
Done when each month's remittances have a due date worked out from the client's frequency.
5. **Schedule the labour standards contribution.** The labour standards contribution, and the Workforce Skills Development and Recognition Fund contribution where it applies, are due to Revenu Québec by the last day of February of the next year, with the RL-1 summary remittance slip [1]. Done when the date is on the client's calendar.
6. **Know what late costs.** An employer that fails to remit an amount withheld by the deadline pays 7% of it if no more than 7 days late, 11% if 8 to 14 days late, and 15% if more than 14 days late [7]. Done when each remittance went out by its due date, or the late ones are flagged for the client.
7. **Tie the liabilities.** Done when the QPP, QPIP, Quebec income tax, federal income tax and health services fund accounts, and the EI account, are at zero after the month's remittances, or equal the amounts not yet due.
## Sources
1. Revenu Québec, Frequency of remittances and due dates, read 2026-10-24: what is remitted to Revenu Québec (income tax, QPP and QPIP withheld, employer QPP, QPIP and health services fund); remittance frequency by average monthly remittance (annual $2,400 or less, quarterly $3,000 or less, monthly under $25,000, twice monthly $25,000 to under $100,000, weekly $100,000 or more) and due dates; labour standards contribution by the last day of February with the RL-1 summary.
2. Revenu Québec, QPP maximum pensionable earnings and contribution rate, read 2026-10-24: 2026 basic contribution 6.30% on earnings from $3,500 to $74,600, maximum $4,479.30 each; second additional contribution 4% on earnings from $74,600 to $85,000, maximum $416 each.
3. Revenu Québec, QPIP maximum insurable earnings and premium rate, read 2026-10-24: 2026 maximum insurable earnings $103,000; employee 0.430% (maximum $442.90), employer 0.602% (maximum $620.06).
4. Revenu Québec, Health services fund contribution rate, read 2026-10-24: 2026 rates by total payroll: $1,000,000 or less 1.65% (primary and manufacturing 1.25%, public sector 4.26%); $1,000,001 to $7,799,999 1.2662 + (0.3838 × payroll ÷ 1,000,000); $7,800,000 or more 4.26%.
5. CRA, Quebec employee: determining the tax treatment, read 2026-10-24: federal income tax is deducted using the federal tax rate for every province of employment; for a Quebec province of employment, Quebec provincial income tax is deducted and remitted to Revenu Québec.
6. CRA, T4032-QC payroll deductions tables, general information, read 2026-10-24: Quebec EI maximum insurable earnings $68,900, employee 1.30% (maximum $895.70), employer 1.82% (maximum $1,253.98); the employer remits both shares of EI to the CRA; QPIP premiums and the employer portion are paid to Revenu Québec, not the CRA.
7. Revenu Québec, Late-filing penalties, read 2026-10-24: an employer that fails to remit an amount withheld by the legal deadline: 7% if no more than 7 days late, 11% for 8 to 14 days, 15% for more than 14 days.
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Published 2026-10-24. Web page: https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/payroll/quebec Part of [Month-end close: payroll liabilities by jurisdiction](https://www.bookkeepingforsmallbusiness.com/month-end-close-checklist/payroll).