Hiring your first employee in Quebec: registrations and payroll deductions
For your first hire in Quebec, register for a CRA payroll account and Revenu Québec source deductions, then register with the CNESST within the required time. Obtain the employee’s TD1, TP-1015.3-V and Social Insurance Number. Payroll includes employee deductions and employer contributions, with remittances to the relevant agencies.
Which registrations are needed before remitting deductions?
Open a CRA payroll account (RP) before the first remittance. That remittance is normally due on the 15th of the month after the first deduction.
Register for Revenu Québec source deductions online or using form LM-1-V. Register with the CNESST within 60 days of the first worker’s first day.
What information is needed, and which agency collects what?
The employee provides form TD1, form TP-1015.3-V and their Social Insurance Number (SIN).
The CRA collects federal income tax and Employment Insurance (EI). Revenu Québec collects Quebec income tax, Quebec Pension Plan (QPP) contributions and Quebec Parental Insurance Plan (QPIP) premiums.
QPP in 2026: rates, exemption and additional contribution
The QPP contribution rate is 6.30% each for the employee and employer. Maximum pensionable earnings are $74,600 and the basic exemption is $3,500.
The second additional contribution is 4% on earnings from $74,600 to $85,000. Keep this earnings band separate from contributions on earnings up to the maximum pensionable earnings.
QPIP and EI in 2026
The QPIP employee rate is 0.430% and the employer rate is 0.602%. Maximum insurable earnings are $103,000.
For EI at the Quebec rate, the employee rate is 1.30% and the employer rate is 1.82%. Maximum insurable earnings are $68,900.
Which contributions are paid only by the employer?
The Health Services Fund contribution is 1.65% if total payroll does not exceed $1 million, or 1.25% for primary or manufacturing activities. The rate is higher above that payroll level.
The labour standards contribution is 0.06%, up to $103,000 per employee. CNESST premiums depend on the industry and are paid with source deductions.
The 1% training rule applies only when payroll exceeds $2 million. It concerns the Workforce Skills Development and Recognition Fund.
When do I remit deductions and file year-end documents?
New employers remit monthly by the 15th of the following month.
At year-end, T4 slips, RL-1 slips and the RL-1 Summary must be filed by the last day of February.
A late remittance to Revenu Québec can attract a penalty of 7%, 11% or 15%. Monthly remittances and year-end filing are separate obligations.
Check before acting
Confirm your CRA, Revenu Québec and CNESST registrations, the first day of work and the first remittance. Check that you have received the employee’s TD1, TP-1015.3-V and SIN.
Check the 2026 rates and limits, total payroll, industry, employer contributions, and remittance and year-end deadlines. This page provides general information, not advice tailored to your situation.
Frequently asked questions
When do I register with the CNESST?
Register with the CNESST within 60 days of the first worker’s first day.
Which agencies receive payroll deductions?
The CRA collects federal income tax and EI. Revenu Québec collects Quebec income tax, QPP and QPIP.
What are the deadlines for new employers?
New employers remit monthly by the 15th of the following month. T4 slips, RL-1 slips and the RL-1 Summary must be filed by the last day of February.
Sources
- CRA — Payroll account registration:
- CRA — T4032-QC, Payroll Deductions Tables, 2026:
- CRA — EI premium rates and maximums:
- Revenu Québec — Employers: Principal Changes for 2026:
- Revenu Québec — Registering for Source Deductions:
- Revenu Québec — QPIP maximum insurable earnings and premium rate:
- Revenu Québec — Contribution Related to Labour Standards:
- Revenu Québec — Workforce Skills Development and Recognition Fund:
- Revenu Québec — Frequency of Remittances and Due Dates:
- Revenu Québec — Filing Deadline for RL Slips and Summaries:
- RQAP — Taux de cotisations et revenu maximal assurable, 2026:
- CNESST — S’inscrire à la CNESST:
- CNESST — Paiement des versements périodiques:
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