2026 Québec Payroll Guide
Québec payroll operates under a different set of rules than anywhere else in Canada. Employers remit to two separate tax authorities — Revenu Québec and the CRA, and must navigate QPP, QPIP, the Québec Health Services Fund (QHSF), RL-1 slips, and the Act Respecting Labour Standards, all on top of federal obligations.
This guide is for Québec employers, payroll administrators, accountants, and bookkeepers who need the 2026 contribution rates, statutory holiday rules, vacation entitlements, termination notice requirements, year-end deadlines, and a pay-run compliance checklist in one place. All rates have been sourced from Revenu Québec, the CNESST, and the Canada Revenue Agency.
Frequently Asked Questions
- QPP base: 6.30% each side on earnings up to $74,600
- QPP2: 4.00% each side on earnings between $74,600 and $85,000
- QPIP: 0.430% employee / 0.602% employer on earnings up to $103,000
- Québec EI: 1.30% employee / 1.82% employer
- QHSF: 1.65%–4.26% employer-only, based on total worldwide payroll and sector
By February 28:
- Issue RL-1 slips and file the RLZ-1 Summary with Revenu Québec
- Issue T4 slips and file the T4 Summary with CRA
- Remit Labour Standards and WSDRF contributions via the RL-1 Summary
By March 15:
- Submit your annual wage statement to the CNESST
Other Resources
About Payworks
Doing business to business, person to person. Since 2001, Payworks has been proudly Canadian — with offices and employees across the country dedicated to building and supporting solutions for Canadian businesses. Today, we’re recognized leaders in total workforce management, delivering payroll, HR, time and attendance, and analytics tools backed by industry-leading service. We’re honoured to have been named one of Canada’s Best Managed Companies every year since 2012, and to be a three-time designee of Canada’s Top Small & Medium Employers.