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2018 Quebec's Payroll Deduction Table

Here we are at the beginning of a brand new year! For business owners, a new year goes hand-in-hand with new payroll deduction rates. We have prepared a handy summary table to help you out. It’s easy to consult and includes all the new 2018 rates you need: HSF, RQAP, QPP, CNESST, taxes, etc. Everything is there!

Simplify your life: instead of searching various government web sites, consult our members’ checklist now to update your payroll system in a snap!

 

 

DeductionRate (%)
Health Services Fund (HSF)

Based on payroll:

Primary and manufacturing sectors:

  • less than $1 million: 1.5%
    as of March 28: 1.45%
    as of August 15: 1.25%
  • $1 to 6 million1: between 1.5% and 4.26%
    as of March 28: between 1.45% and 4.26%
    as of August 15: between 1.25% and 4,26%
  • more than $6 million1: 4.26%

Other SMEs:

  • less than $1 million: 2.3%
    as of March 28: 1.95%
    as of August 15: 1.75%
  • $1 to 6 million1: between 2.3% and 4.26%
    as of March 28: between 1.95% and 4.26%
    as of August 15: between 1.75% and 4.26% 
  • more than $6 million1: 4.26%

For more information, read section 2.8 and 6 of Revenu Québec Formulas to calculate source deductions and contributions Guide.
 

1. An average ceiling of $5.5 million will be used to determine the contribution rates applicable for 2018.

Employment Insurance (EI)
Reduced rate for Quebec

Maximum insurable earnings: $51,700
Maximum employee premium: $672.10
Maximum employer premium: $940.94
 

Employee: 1,3%
Employer: 1,82% (1,4 x 1,3%)

Some employees related to the employer may be exempt from paying Employment Insurance – Read our article to learn more.
 

Quebec Parental Insurance Plan (QPIP)

Maximum insurable earnings: $74,000
Maximum employee premium: $405.52
Maximum employer premium: $567.58

Self-employed maximum premium: $720.02
 

Employee: 0.548%
Employer: 0.767%

Self-Employed: 0.973%

Quebec Pension Plan (QPP)

Maximum insurable earnings: $55,900
General exemption: $3,500
Maximum employee premium: $2,829.60
Maximum employer premium: $2,829.60

Self-employed maximum premium: $5,659.20

Employee (18 years old+) and Employer: 5.4% 

Self-Employed: 10.80%

Contribution related to labour standards 

Maximum insurable: $74,000

Employer: 0.07% 
Contribution to the Workforce Skills Development and Recognition Fund (WSDRF) commonly known as the “1% law”1% of payroll if it is greater than $2 million

Commission des normes, de l'équité, de la santé et de la sécurité du travail (CNESST)

Maximum insurable: $74,000

Based on classification

Want to reduce your CNESST bill?
Check out CFIB’s PRIMO mutual group.

Federal & Provincial Taxes

See tax tables for different income levels.

Basic deduction:

  • Federal: $11,809
  • Provincial: $15,012
Minimum wage

Before May 1st, 2018:

  • General rate: $11.25/h
  • Tipped employee: $9.45/h

As of May 1st, 2018:

  • General rate: $12.00/h
  • Tipped employee: $9.80/h