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Pay people properly
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Quebec stands fully covered: its own filings and guidance stand in the books beside the federal ones.
Who is paid, and in what role, decides the duties that ride on the payment: the slips, the withholdings, the coverage.
Quebec payroll stands on its own legs, apart from the federal slips: the employer withholds Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums, and pays its own QPP contribution and QPIP premium, the contribution to the health services fund and the occupational health and safety insurance premium, remitting them to Revenu Québec on the remittance schedule that applies to it. A new employer registers with the CNESST within 60 days of its first worker’s first day, and every year, before March 15, it sends the CNESST its statement of the insurable wages it paid. Binds: Quebec employers (Revenu Québec source deductions; Commission des normes, de l’équité, de la santé et de la sécurité du travail).
The law’s own words
“the Québec income tax, Québec Pension Plan (QPP) contributions and Québec parental insurance plan (QPIP) premiums you withhold from the remuneration you pay”
Taxation Act; Act respecting the Québec Pension Plan (Quebec) — Revenu Québec, Remitting Source Deductions and Employer Contributions · Read it at Revenu Québec · Verified 2026-11-09
“your employer QPP contribution and QPIP premium, the contribution to the health services fund and, where applicable, the occupational health and safety insurance premium”
Taxation Act; Act respecting the Québec Pension Plan (Quebec) — Revenu Québec, Remitting Source Deductions and Employer Contributions · Read it at Revenu Québec · Verified 2026-11-09
“A new employer has 60 days to register with the CNESST from the first day of work of the first worker.”
Act respecting industrial accidents and occupational diseases (Quebec) — CNESST, Penalties and Interest, Employer’s Guide · Read it at CNESST · Verified 2026-11-09
“Employers must send to the Commission each year, before 15 March, a statement showing the amount of insurable wages paid to workers during the preceding calendar year.”
Act respecting industrial accidents and occupational diseases (Quebec) — Regulation respecting financing, s. 21 · Read it at LégisQuébec · Verified 2026-11-09
Act respecting industrial accidents and occupational diseases (Quebec) — CNESST, Volunteers
“Volunteers are people who perform tasks free of charge and voluntarily for an employer, an organization or a responsible authority (a municipality, RCM or ministry).” “However, they are not automatically insured by the CNESST in the event of a work accident.” “In order for volunteers to be protected in the event of a work accident, the employer must apply for coverage for volunteer workers (in French only). This coverage is optional.”
Source: CNESST, Volunteers · Checked 2026-11-10