Pay sheet
Give a pay sheet with the wages that lets the employee check the calculation, including occupation, hours, overtime, premiums, deductions, net pay, and tips where applicable.
See details →QUEBEC PAYROLL RESOURCES · QC · REVIEWED 2026-10-03
last verified 2026-10-03Quebec Payroll &Pay Statement Guide
Review Quebec’s pay-sheet rule, three-year register retention, pay intervals, the May 1, 2026 minimum wages, and Quebec’s two-agency withholding: QPP, QPIP, the Health Services Fund, and the other employer contributions. Prepare a Canadian Pay Run for a small team or create an individual pay statement when that is all you need.
Pay sheet with the wagesQuebec requires a pay sheet with each payment of wages, including occupation and reported or attributed tips where applicable.
Two withholding agenciesQuebec employers remit federal tax and EI to the CRA, and Quebec tax, QPP, and QPIP to Revenu Québec.
Reviewed 2026-10-03Checked against current CNESST, Revenu Québec, LégisQuébec, and CRA sources.
AT A GLANCE
What distinguishes Quebec pay-period records
Section 46 of Quebec’s Act respecting labour standards requires the employer to give the employee a pay sheet with the wages. The pay sheet must contain enough information for the employee to check how the wages were calculated. Where applicable, it includes the employer’s and employee’s names, the employee’s occupation, the payment date and work period, hours paid at the regular rate, overtime hours paid or replaced by leave with the premium, bonuses, indemnities, allowances, or commissions, the wage rate, gross wages, each deduction, net wages, and tips reported by the employee or attributed by the employer. Wages are paid at intervals of no more than 16 days, or one month for managers and contractual employees.
Minimum wage
From May 1, 2026: general minimum wage $16.60 per hour; employees who receive tips $13.30 per hour.
View CNESST minimum wage →Health Services Fund
For 2026, the rate starts at 1.65% (1.25% in the primary and manufacturing sectors) for total payroll of $1 million or less and rises to 4.26% at $7.8 million. Public-sector employers pay 4.26%.
View Revenu Québec 2026 changes →QPP and QPIP (2026)
QPP: 6.30% each for the employee and the employer, up to $4,479.30. QPIP: employee 0.430%, employer 0.602%, on earnings up to $103,000.
View Revenu Québec 2026 changes →PROVINCE PAYROLL OVERVIEW
What makes Quebec different from other pay-statement jurisdictions
Quebec’s pay sheet is built around a general test: it must contain enough information for the employee to check how the wages were calculated. Section 46 then lists items to include where applicable. Several are specific to Quebec: the employee’s occupation; overtime hours either paid or replaced by leave with the premium; and tips the employee reported under section 1019.4 of the Taxation Act or the employer attributed under section 42.11.
The CNESST’s interpretation guide says section 46 does not prescribe a form, so the pay sheet may be on paper or electronic. The employer must still remit the pay sheet to the employee with the wages; making it available somewhere is not enough. The Regulation respecting a registration system or the keeping of a register requires a register for each employee, and each year’s register is kept for three years.
Quebec is the only province with its own pension plan, parental insurance plan, and provincial income-tax administration. Federal income tax and EI (at Quebec’s reduced rate) go to the CRA. Quebec income tax, QPP, QPIP, the Health Services Fund, the labour standards contribution, and the workforce-skills contribution are handled with Revenu Québec.
PAYROLL REQUIREMENTS CHECKLIST
The Quebec requirements checklist
When a pay sheet is required
Give the employee a pay sheet together with the wages. Pay at regular intervals of no more than 16 days, or one month for managers and contractual employees. A new employee’s first wages may be paid within one month.
Information to include, where applicable
The employer’s name; the employee’s name; the employee’s occupation; the payment date and the work period it covers; hours paid at the prevailing rate; overtime hours paid or replaced by leave, with the applicable premium; the nature and amount of bonuses, indemnities, allowances, or commissions; the wage rate; wages before deductions; the nature and amount of each deduction; net wages paid; tips reported by the employee under section 1019.4 of the Taxation Act; and tips attributed by the employer under section 42.11 of the Taxation Act.
Format and delivery
Section 46 does not prescribe a form, so paper or electronic pay sheets are possible. The employer must remit the pay sheet to the employee, not just make it accessible.
Other employer obligations
Keep the employee register for three years. Apply CRA and Revenu Québec source deductions, the Health Services Fund, the labour standards contribution, the workforce-skills participation rule, and CNESST health and safety premiums separately from the pay-sheet rule.
PAYROLL RECORDS IN PRACTICE
How Quebec treats the pay sheet after payday
Delivery method
Paper or electronic, remitted to the employee with the wages. If a regular payday falls on a statutory holiday, wages are paid on the working day before, unless payment is by bank transfer.
Retention
Keep each year’s employee register for three years. The register records the employee’s name, residence, and social insurance number, and for each pay period the hours, wage rates, gross and net wages, deductions, and other items. Date of birth is required for employees under 18. These are register items, not pay-sheet fields.
TWO AGENCIES — CRA AND REVENU QUÉBEC
Quebec withholding and employer payroll costs
Quebec employers withhold federal income tax and EI premiums for the CRA, and Quebec income tax, QPP contributions, and QPIP premiums for Revenu Québec. They also pay the employer shares of EI, QPP, and QPIP and the Quebec employer contributions below. Employer-only contributions are not deducted from employee pay and should not appear as employee deductions on the pay sheet. Do not render the common federal cards on this page. Render these cards instead, in this order.
Federal income tax and EI (CRA)
Use the CRA’s Quebec federal-tax tables or T4127 formulas. For 2026, Quebec’s EI employee rate is 1.30% on insurable earnings up to $68,900, a maximum of $895.70. The employer pays 1.4 times the employee premium unless it qualifies for a reduced rate.
Quebec income tax (Revenu Québec)
For 2026, Quebec’s tax rates are 14%, 19%, 24%, and 25.75%, and the basic personal amount is $18,952.
Québec Pension Plan (2026)
Maximum pensionable earnings $74,600; basic exemption $3,500; rate 6.30% each for employee and employer, up to $4,479.30 each. The second additional contribution is 4% each on earnings from $74,600 to $85,000, up to $416.
Québec Parental Insurance Plan (2026)
Maximum insurable earnings $103,000. Employee 0.430% (maximum $442.90); employer 0.602% (maximum $620.06).
Health Services Fund (2026)
Employer-paid. From 1.65% (1.25% for primary and manufacturing sectors) at total payroll of $1 million or less, rising to 4.26% at $7.8 million. Public-sector employers pay 4.26%.
Labour standards contribution and workforce skills
Employer-paid labour standards contribution of 0.06% on remuneration up to $103,000 per employee for 2026, due with the RL-1 summary by the last day of February. Employers with total payroll over $2 million must spend at least 1% of payroll on eligible training or contribute the shortfall to the Workforce Skills Development and Recognition Fund.
CNESST health and safety premiums
Employer-funded workplace health and safety premiums administered by the CNESST, based on the employer’s classification and payroll.
i
All QPP, QPIP, EI, Health Services Fund, and contribution figures above are 2026 values. Federal remittances go to the CRA and Quebec remittances go to Revenu Québec. Quebec employers also issue RL-1 slips in addition to T4 slips.
LOCAL AND COVERAGE CONSIDERATIONS
Quebec payroll is driven by provincial and federal rules
The primary sources reviewed for this page did not identify a municipal minimum wage or municipal payroll tax that changes payroll in Montréal, Québec City, Laval, Gatineau, or other Quebec municipalities. The issues that change the result in Quebec are tips, coverage, and language.
1
Montréal, Québec City, Laval, and Gatineau
Apply the provincial minimum wage, pay-sheet, and Revenu Québec rules. Municipal business licensing is separate from payroll.
2
Tipped employees
The tipped minimum wage of $13.30 applies only to employees who receive tips. Show reported and attributed tips on the pay sheet where applicable.
3
Language of workplace documents
The Charter of the French Language governs the language of communications between Quebec employers and their staff. Quebec employers should confirm their French-language obligations with the Office québécois de la langue française before relying on an English-only pay sheet. This page does not state that an English-only pay sheet complies.
4
Federally regulated employers
Federally regulated employers in Quebec follow the Canada Labour Code for employment standards, but Quebec payroll deductions, including QPP and QPIP, still apply to their Quebec employees. The federal minimum wage is $18.15 per hour from April 1, 2026. Such employers are exempt from the Quebec labour standards contribution.
5
Employees who work in more than one province
For CRA withholding, the province of employment generally depends on the employer establishment where the employee reports for work, not where the employee lives. Fully remote employees are assessed under the CRA’s remote-work policy.
A SOURCE-BACKED WORKFLOW
A source-backed workflow for Quebec payroll records
1Confirm coverageConfirm the employee is under the Act respecting labour standards and whether tips or a manager pay interval apply.›
2Record hours and premiumsCapture regular hours, overtime paid or banked as leave, bonuses, allowances, commissions, and tips.›
3Calculate both sets of deductionsApply federal tax and Quebec-rate EI for the CRA, and Quebec tax, QPP, and QPIP for Revenu Québec.›
4Generate the pay sheetInclude every applicable section 46 item and remit it to the employee with the wages.›
5Retain and contributeKeep the register for three years, and account for the Health Services Fund, labour standards, and workforce-skills contributions.›
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OFFICIAL SOURCES USED FOR THIS PAGE
Official sources used for this page
01
LégisQuébec · Act respecting labour standards
Section 46 pay-sheet requirement (existing source link retained).
02
CNESST · Interpretation guide, section 46
Full section 46 text and the interpretation that the pay sheet may be paper or electronic but must be remitted.
03
CNESST · Pay slip
Plain-language pay-slip guidance (existing source link retained).
04
CNESST · Pay
Pay intervals, first pay, payment methods, and paydays on holidays.
05
LégisQuébec · Regulation respecting a registration system or the keeping of a register
Register contents and three-year retention (existing source link retained, English version).
06
CNESST · Wages
Minimum wages from May 1, 2026.
07
Revenu Québec · Principal changes for 2026
2026 QPP, QPIP, Health Services Fund, labour standards maximum, and Quebec tax figures.
08
Revenu Québec · Contribution related to labour standards
0.06% rate, $103,000 maximum, and due date.
09
Revenu Québec · Workforce Skills Development and Recognition Fund
$2 million payroll threshold and 1% training rule.
10
Employment and Social Development Canada · 2026 EI premium rate
Quebec EI rate and maximum.
RESEARCH & REVIEW
Built from primary sources. Reviewed for accuracy.
This page is built from primary Quebec and federal sources and is periodically reviewed against current agency guidance. We use LégisQuébec, the CNESST’s interpretation guide and labour standards pages, Revenu Québec employer guidance, and CRA and Employment and Social Development Canada payroll material whenever available.
FREQUENTLY ASKED QUESTIONS
Quebec pay-sheet FAQ
What must a Quebec pay sheet show?
Enough information for the employee to check the wage calculation, including where applicable: employer and employee names, occupation, payment date and work period, regular and overtime hours, bonuses, indemnities, allowances or commissions, wage rate, gross wages, each deduction, net wages, and reported or attributed tips.
Can a Quebec pay sheet be electronic?
Yes. The CNESST’s interpretation guide says section 46 does not prescribe a form, so it may be paper or electronic. The employer must remit it to the employee with the wages.
How long must a Quebec employer keep the employee register?
Three years for each year’s register.
How often must Quebec employees be paid?
At regular intervals of no more than 16 days, or one month for managers and contractual employees.
What is Quebec’s minimum wage?
From May 1, 2026: $16.60 per hour, or $13.30 per hour for employees who receive tips.
Which deductions go to Revenu Québec instead of the CRA?
Quebec income tax, QPP contributions, and QPIP premiums. Federal income tax and EI premiums go to the CRA.
ACCURATE RECORDS. SUPPORTING EVIDENCE.
Use accurate records, review the preview, and keep the supporting evidence.
Prepare a Quebec Pay Run, review hours, premiums, tips, and both CRA and Revenu Québec deductions before completion, and keep the applicable Quebec sources with your payroll workflow.