Pay sheet
Give a pay sheet with the wages that lets the employee check the calculation, including occupation, hours, overtime, premiums, deductions, take-home pay, and tips when relevant.
Quebec earnings-statement requirements and source guide (2026)
Use this Quebec reference to understand what an employment earnings record should show, how it may be delivered, and which government publications support the requirements. Provincial or territorial employment-standards rules and federal tax administration may address different subjects; a standalone document generator does not operate payroll or remit deductions. Important topics include pay sheet, minimum wage, health services fund.
- Official-source references
- Federal and provincial context
- Practical document checks
Overview
First, determine which rules apply
Quebec’s pay sheet is built around a general test: it must contain enough information for the employee to check how the wages were calculated. Section 46 then lists items to include when relevant. Several are specific to Quebec: the employee’s occupation; overtime hours either paid or replaced by leave with the premium; and tips the employee reported under section 1019.4 of the Taxation Act or the employer attributed under section 42.11.
The CNESST’s interpretation guide says section 46 does not prescribe a form, so the pay sheet may be on paper or electronic. The employer must still remit the pay sheet to the employee with the wages; making it available somewhere is not enough. The Regulation respecting a registration system or the keeping of a register requires a register for each affected worker, and each year’s register is kept for a three-year period.
Quebec is the only province with its own pension plan, parental insurance plan, and provincial income-tax administration. Federal income tax and EI (at Quebec’s reduced rate) go to the CRA. Quebec income tax, QPP, QPIP, the Health Services Fund, the labour standards contribution, and the workforce-skills contribution are handled with Revenu Québec.
Key findings from the official source material
Minimum wage
From May 1, 2026: general minimum pay rate $16.60 per hour ; employees who receive tips $13.30 per hour.
Health Services Fund
In the 2026 reference year, the rate starts at 1.65% ( 1.25% in the primary and manufacturing sectors) for total payroll of $1 million or less and rises to 4.26% at $7.8 million. Public-sector employers pay 4.26%.
QPP and QPIP (2026)
QPP: 6.30% each for the employee and the employer, up to $4,479.30. QPIP: employee 0.430% , employer 0.602% , on earnings up to $103,000.
Primary official authority
Primary sources for Quebec
Consult these agency and research references when checking the rules for Quebec. The publication date and availability of each link should be rechecked before relying on its contents.
Document checklist
What to check before using an earnings statement
Use the Quebec requirements as a document-review list. Identify the governing employer or worker category, and distinguish mandatory fields from good recordkeeping practices.
When a pay sheet is required
Give the employee a pay sheet together with the wages. Pay at regular intervals of no more than 16 days, or one month for managers and contractual employees. A new employee’s first wages may be paid within one month.
Information to include, where applicable
The employer’s name; the employee’s name; the employee’s occupation; the payment date and the work period it covers; hours paid at the prevailing rate; overtime hours paid or replaced by leave, with the relevant premium; the nature and amount of bonuses, indemnities, allowances, or commissions; the rate of pay; wages before deductions; the nature and amount of each deduction; net wages paid; tips reported by the employee under section 1019.4 of the Taxation Act ; and tips attributed by the employer under section 42.11 of the Taxation Act.
Format and delivery
Section 46 does not prescribe a form, so paper or electronic pay sheets are possible. The employer must remit the pay sheet to the employee, not just make it accessible.
Related business obligations
Retain the employee register for a three-year period. Apply CRA and Revenu Québec source deductions, the Health Services Fund, the labour standards contribution, the workforce-skills participation rule, and CNESST health and safety premiums separately from the pay-sheet rule.
After payday
Delivery, access, and records after payday
Delivery method
Paper or electronic, remitted to the employee with the wages. If a regular payday falls on a statutory holiday, wages are paid on the working day before, unless payment is by bank transfer.
Retention
Retain each year’s employee register for a three-year period. The register records the employee’s name, residence, and social insurance number, and for every pay cycle the hours, rate of pays, gross and net wages, deductions, and other items. Date of birth is mandatory for employees under 18. These are register items, not pay-sheet fields.
Deductions & contributions
Deductions, contributions, and employer charges
Quebec employers withhold federal income tax and EI premiums for the CRA, and Quebec income tax, QPP contributions, and QPIP premiums for Revenu Québec. They also pay the employer shares of EI, QPP, and QPIP and the Quebec employer contributions below. Employer-only contributions are not deducted from employee pay and should not appear as employee deductions on the pay sheet. Do not render the common federal cards on this page. Render these cards instead, in this order.
Federal income tax and EI (CRA)
Refer to the CRA’s Quebec federal-tax tables or T4127 formulas. In the 2026 reference year, Quebec’s EI employee rate is 1.30% on insurable earnings up to $68,900, a maximum of $895.70. The employer pays 1.4 times the employee premium unless it qualifies for a reduced rate.
Quebec income tax (Revenu Québec)
In the 2026 reference year, Quebec’s tax rates are 14%, 19%, 24%, and 25.75%, and the basic personal amount is $18,952.
Québec Pension Plan (2026)
Maximum pensionable earnings $74,600; basic exemption $3,500; rate 6.30% each for employee and employer, up to $4,479.30 each. The second additional contribution is 4% each on earnings from $74,600 to $85,000, up to $416.
Québec Parental Insurance Plan (2026)
Maximum insurable earnings $103,000. Employee 0.430% (maximum $442.90); employer 0.602% (maximum $620.06).
Health Services Fund (2026)
Employer-paid. From 1.65% (1.25% for primary and manufacturing sectors) at total payroll of $1 million or less, rising to 4.26% at $7.8 million. Public-sector employers pay 4.26%.
Labour standards contribution and workforce skills
Employer-paid labour standards contribution of 0.06% on remuneration up to $103,000 per employee for the 2026 year, due with the RL-1 summary by the last day of February. Employers with total payroll over $2 million must spend at least 1% of payroll on eligible training or contribute the shortfall to the Workforce Skills Development and Recognition Fund.
CNESST health and safety premiums
Employer-funded workplace health and safety premiums administered by the CNESST, based on the employer’s classification and payroll.
Document-generation boundary: Where a source discusses remitting taxes or employer contributions, PayStubCheck presents that information as context only. Preparing a document does not complete a remittance, file a return, or establish that a calculated figure is correct for a particular worker.
Provincial vs. federal rules
Local rules and coverage exceptions
The official material consulted for this jurisdiction did not establish a municipal minimum pay rate or municipal payroll tax that changes payroll in Montréal, Québec City, Laval, Gatineau, or other Quebec municipalities. The issues that change the result in Quebec are tips, coverage, and language.
Step-by-step process
A practical document review sequence
1Identify the applicable employment or record rule.
2Collect the period, pay, deduction, and jurisdiction details.
3Verify the numbers against records and official guidance.
4Review the generated document and retain appropriate supporting evidence.
A simpler way
Using PayStubCheck responsibly
Use the Quebec references above to check the kind of earnings document you are preparing, verify the dates and figures, and decide whether the document must contain specific information. PayStubCheck offers standalone document preparation; it does not run payroll, retain authoritative employer payroll ledgers, give individualized legal advice, or file tax returns on the user’s behalf.
Canada purchase status: Canadian purchase or checkout capabilities remain disabled unless separately authorized. This jurisdiction page is informational only.
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References
Official publications and research links
- 01View CNESST minimum wage (opens in a new tab)cnesst.gouv.qc.ca
- 02View Revenu Québec 2026 changes (opens in a new tab)revenuquebec.ca
- 03CNESST interpretation guide — section 46 (opens in a new tab)cnesst.gouv.qc.ca
- 04CNESST — Pay (opens in a new tab)cnesst.gouv.qc.ca
- 05Regulation respecting the keeping of a register (N-1.1, r. 6) (opens in a new tab)legisquebec.gouv.qc.ca
- 06Open official source (opens in a new tab)canada.ca
- 07Open official source (opens in a new tab)revenuquebec.ca
- 08More information (opens in a new tab)revenuquebec.ca
- 09Open official source (opens in a new tab)cnesst.gouv.qc.ca
- 10Office québécois de la langue française (opens in a new tab)oqlf.gouv.qc.ca
- 11CRA: determine the province of employment (opens in a new tab)canada.ca
Province and territory outline: @svg-maps/canada by Victor Cazanave, based on MapSVG, licensed CC BY 4.0; recoloured and cropped for this page.
Questions
Questions about Quebec earnings records
What must a Quebec pay sheet show?
Enough information for the employee to check the wage calculation, including when relevant: employer and employee names, occupation, payment date and work period, regular and overtime hours, bonuses, indemnities, allowances or commissions, rate of pay, gross earnings, each deduction, net wages, and reported or attributed tips.
Can a Quebec pay sheet be electronic?
Yes. The CNESST’s interpretation guide says section 46 does not prescribe a form, so it may be paper or electronic. The employer must remit it to the employee with the wages.
How long must a Quebec employer keep the employee register?
Three years for each year’s register.
How often must Quebec employees be paid?
At regular intervals of no more than 16 days, or one month for managers and contractual employees.
What is Quebec’s minimum wage?
From May 1, 2026: $16.60 per hour, or $13.30 per hour for employees who receive tips.
Which deductions go to Revenu Québec instead of the CRA?
Quebec income tax, QPP contributions, and QPIP premiums. Federal income tax and EI premiums go to the CRA.
Keep your records in check
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