A registered employer operating in Kahnawà:ke must deduct at source for all non native employees for Federal and Quebec income taxes as well as wage levies, ie QPP, QPIP and EI.
For native employees, the registered employer must deduct at source for the employee share of wage levies, where applicable.
The employer portion of the wage levies is noted in the table below. In addition to the wage levies, the employer is also subject to other payroll based charges as follows:
- Quebec Health Plan
- Commission des Normes de Travail (CNT)
- 1% Training tax
The criteria and rates are noted in the table below.
Quebec Pension Plan (QPP): The salary of a status Indian is not subject to QPP contributions if:
- The income gives entitlement to the deduction for employment income situated on a reserve; and
- The employer did not make the irrevocable election to have the Act respecting the Québec Pension Plan apply to this employment.
Employer Payroll Summary Information – 2013 Year
|Payroll levies||% of Salary||Notes|
|Quebec Training tax||1%||When employer salaries exceed $1 million|
|Employment insurance (EI)||2.128%||Maximum annual insurable salary $47,400 for each employee|
|Maximum annual employer contribution $1,008.67 for each employee|
|Quebec Pension Plan (QPP)||5.1%||Maximum annual salary $51,100 and annual basic exemption $3,500 for each employee|
|Maximum annual employer contribution $2,427.60 for each employee|
|(see comments above re eligibility)|
|% of Salary||Notes|
|Quebec Parental Insurance Plan (QPIP)||0.782%||Maximum annual salary $67,500 for each employee|
|Maximum annual employer contribution $527.85 for each employee|
|Commission des Normes du Travail (CNT)||0.08%||Maximum annual salary $67,500 for each employee|
|Maximum annual employer contribution $54 for each employee|
|Health Services Fund (HSF)||2.7%||of total wages up to $1 Million|
|CSST||varying rates||Per government annual assessment (if applicable)|
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