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Quebec's 2019 Payroll Deduction Table now available!

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 2019 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: 1.25%
  • $1 to 6 million: between 1.25% and 4.26%
  • more than $6 million: 4.26%

Other SMEs:

  • less than $1 million: 1.70%
  • $1 to 6 million: between 1.70% and 4.26%
  • more than $6 million: 4.26%

For more information, read section 2.11 and 8 of Revenu Québec Formulas to calculate source deductions and contributions Guide.

Employment Insurance (EI)
Reduced rate for Quebec

Maximum insurable earnings: $53,100
Maximum employee premium: $663.75
Maximum employer premium: $929.25
 

Employee: 1,25%
Employer: 1,75% (1,4 x 1,25%)

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: $76,500
Maximum employee premium: $402.39
Maximum employer premium: $563.04

Self-employed maximum premium: $714.51
 

Employee: 0.526%
Employer: 0.736%

Self-Employed: 0.934%

Quebec Pension Plan (QPP)

Maximum insurable earnings: $57,400
General exemption: $3,500
Maximum employee premium: $2,991.45
Maximum employer premium: $2,991.45

Self-employed maximum premium: $5,982.90

Employee (18 years old+) and Employer: 5.55% 

Self-Employed: 11.10%

Contribution related to labour standards 

Maximum insurable: $76,500

Some remuneration are not subject to this contribution. This include:

  • Employees that are federaly regulated
  • Employees that pay a contribution to a parity committee
  • Employees that pay a contribution to the CCQ

See Revenu Québec website for complete list.

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: $76,500

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: $12,069
  • Provincial: $15,269
Minimum wage

Before May 1st, 2019:

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

As of May 1st, 2019:

  • General rate: $12.10/h1
  • Tipped employee: $9.80/h1

1Those rate where announced by the Quebec government on January 19, 2017 and have not been updated since. They are still to be confirmed.