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Quebec's 2022 Payroll Deduction Table now available!

Here we are at the eve 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 2022 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!

If you are looking for a complete and hassle-free payroll solution, try Payworks, a trusted CFIB partner. CFIB members receive an exclusive 40% discount.

Payroll deduction 2022 - Quebec

Deduction Rate (%)
Health Services Fund (HSF)

Based on payroll:

Primary and manufacturing sectors:

  • less than $1 million: 1.25%
  • $1 to 7 million: between 1.25% and 4.26%
  • more than $7 million: 4.26%

Other SMEs:

  • less than $1 million: 1.65%
  • $1 to 7 million: between 1.65% and 4.26%
  • more than $7 million: 4.26%

For more information, read the Principal Changes section (p. 11) as well as section 6 (p. 58) of Revenu Québec's guide for employers on source deductions and contributions.

Employment Insurance (EI)
Reduced rate for Quebec

Maximum insurable earnings: $60,300
Maximum employee premium: $723.60
Maximum employer premium: $1,013.04

Employee: 1,20%
Employer: 1,68% (1,4 x 1,20%)

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: $88,000
Maximum employee premium: $434.72
Maximum employer premium: $608.96

Self-employed maximum premium: $772.64

Employee: 0.494%
Employer: 0.692%

Self-Employed: 0.878%

Quebec Pension Plan (QPP)

Maximum insurable earnings: $64,900
General exemption: $3,500
Maximum employee premium: $3,776.10
Maximum employer premium: $3,776.10

Self-employed maximum premium: $7,552.20

Employee (18 years old+) and Employer: 6.15%

Self-Employed: 12.3%

Contribution related to labour standards 

Maximum insurable: $88,000

Some remunerations are not subject to this contribution. This include employees that are federally regulated.
* Note: Some employers who were exempt from paying the contribution relating to labor standards are now subject to this contribution.

See Revenu Québec website for complete list.

Employer : 0.06 %
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: $88,000

Based on classification

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

Taxes

Federal et Provincial

See tax tables for different income levels.

Basic deduction:

  • Federal: $14,398
  • Provincial: $16,143
Minimum wage

Since May 1st, 2021:

  • General rate: $13.50/hr
  • Tipped employee: $10.80/hr

As of May 1st 2022:

  • General rate: $14.25/hr
  • Tipped employee: $11.40/hr

Notice: This publication and its contents are intended to serve the interests and provide information to members of the Canadian Federation of Independent Business (CFIB) only. It is not intended for any other audience. CFIB makes no representations or warranties as to the completeness, accuracy or timeliness of the content of this publication. Consult with your professional advisors before acting on any information contained in this publication.

 

You can also view a print-friendly version of this table.

January 12, 2022

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Topics in this Article: Payroll Taxes