On November 27, 2025, Revenu Québec released the 2026 guide for employers: source deductions and contributions.
The guide provides updated instructions for employers on calculating and remitting source deductions and contributions for the 2026 tax year. It also confirms that the maximum remuneration subject to the labour standards contribution will increase from $98,000 to $103,000.
Employers should:
- Review the new guide;
- Ensure changes are incorporated into payroll processes, and
- Train payroll and HR staff to ensure they understand and correctly apply the new rules.