On December 1, Revenu Québec published the 2026 WebRAS version.
WebRAS is a secure, government-provided online tool offered by Revenu Québec that helps employers accurately calculate required provincial source deductions and employer contributions. It ensures payroll calculations comply with the most current legislative rates and thresholds for each pay period.
Using WebRAS, employers can determine the following:
Source Deductions
- Québec income tax – Calculates the appropriate income tax to withhold based on the employee’s remuneration and the most recent tax tables.
- Québec Pension Plan (QPP) contributions – Determines the employee’s required QPP contribution amount, including adjustments for the basic exemption.
- Québec Parental Insurance Plan (QPIP) premiums – Calculates the employee portion of QPIP premiums according to the applicable rates and maximum insurable earnings.
Employer Contributions
- QPP – Computes the employer’s matching contribution to the QPP.
- QPIP– Calculates the employer premium amount that must be remitted.
- Health Services Fund (HSF) – Calculates the employer’s required contribution based on total payroll and the applicable HSF rate for their sector.