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Quebec's 2021 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 2021 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 2021 - Quebec

Deduction Rate (%)
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: 1.65%
  • $1 to 6 million: between 1.65% and 4.26%
  • more than $6 million: 4.26%

For more information, read the Principal Changes (p.10) section as well as section 6 (p. 57) of Revenu Québec's guide for employers on source deductions and contributions.

Employment Insurance (EI)
Reduced rate for Quebec

Maximum insurable earnings: $56,300
Maximum employee premium: $664.34
Maximum employer premium: $930.08

Employee: 1,18%
Employer: 1,65% (1,4 x 1,18%)

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: $83,500
Maximum employee premium: $412.49
Maximum employer premium: $577.82

Self-employed maximum premium: $689.23

Employee: 0.494%
Employer: 0.692%

Self-Employed: 0.878%

Quebec Pension Plan (QPP)

Maximum insurable earnings: $61,600
General exemption: $3,500
Maximum employee premium: $3,427.90
Maximum employer premium: $3,427.90

Self-employed maximum premium: $6,292.80

Employee (18 years old+) and Employer: 5.90% 

This rate reflects the total that must be contributed by adding the rate of the basic plan and that of the additional plan.

Self-Employed: 11.8%

Contribution related to labour standards 

Maximum insurable: $83,500

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: $83,500

Based on classification

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

Taxes

See tax tables for different income levels.

Basic deduction:

  • Federal: $13,808 
  • Provincial: $15,728
Minimum wage

Until May 1st, 2021:

  • General rate: $13.10/h
  • Tipped employee: $10.45/h

As of May 1st 2021:

  • Not yet available

 

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

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Topics in this Article: Payroll Taxes

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