PAYROLL TAXES 2019

Canada Quebec

2019 2019
FEDERAL PERSONAL TAX CREDIT Basic: $12,069 $15,269

Maximum EI Insurable Earnings $53,100.00 $53,100.00

Employee EI Rate 1.620% 1.250%
Employer EI 1.4 times employee's rate 2.268% 1.750%
Employee EI annual maximum $860.22 $275.06
Employer EI annual maximum $1,204.31 $563.04

PROVINCIAL PERSONAL TAX CREDIT Basic

Maximum CPP/QPP pensionable earnings $57,400 $57,400

Basic exemption $3,500 $3,500
Maximum CPP/QPP wages $53,900 $53,900
CPP/QPP Rate, Employee 5.100% 5.550%
CPP/QPP Rate, Employer 5.100% 5.550%
Maximum CPP/QPP contribution $2,748.90 $2,991.45
Rate for Self-Employed 10.20% 11.10%

QHSF Payroll of $1 million or less 1.70%

QHSF Payroll of more than $ 5 million 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.06+(0.44xS)

Maximum QPIP Insurable Earnings $76,500

Employee QPIP Rate 0.526%
Employee QPIP annual maximum $402.39
Employer QPIP Rate 0.736%
Employer QPIP annual maximum $563.04
Rate for Self-Employed (upon filing of return) 0.973%

Maximum assessable earnings (CNT) and (CSST) $76,500.00

CNT rate 0.07%
Quebec

2018
$15,012

$51,700
1.30%
1.82%
$672.10
$940.94

$55,900
$3,500
$52,400
5.400%
5.400%
$2,829.60
10.80%

2.30%
4.26%

$74,000
0.548%
$405.52
0.767%
$567.58
0.973%

$74,000.00
0.07%
 PAYROLL TAXES 2018
Canada Quebec Quebec

2018 2018 2017

FEDERAL PERSONAL TAX CREDIT Basic: $11,809 $15,012 $11,635

Maximum EI Insurable Earnings $51,700.00 $51,700.00 $51,300

Employee EI Rate 1.660% 1.300% 1.27%
Employer EI 1.4 times employee's rate 2.324% 1.820% 1.78%
Employee EI annual maximum $858.22 $672.10 $651.51
Employer EI annual maximum $1,201.51 $940.94

PROVINCIAL PERSONAL TAX CREDIT Basic $11,635

Maximum CPP/QPP pensionable earnings $55,900 $55,900 $55,300

Basic exemption $3,500 $3,500 $3,500
Maximum CPP/QPP wages $52,400 $52,400 $51,800
CPP/QPP Rate, Employee 4.950% 5.400% 5.400%
CPP/QPP Rate, Employer 4.950% 5.400% 5.400%
Maximum CPP/QPP contribution $2,593.80 $2,829.60 $2,797.20
Rate for Self-Employed 9.90% 10.80% 10.80%

QHSF Payroll of $1 million or less 2.30% 2.50%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.06+(0.44xS)

Maximum QPIP Insurable Earnings $74,000 $72,500

Employee QPIP Rate 0.548% 0.548%
Employee QPIP annual maximum $405.52 $397.30
Employer QPIP Rate 0.767% 0.767%
Employer QPIP annual maximum $567.58 $556.08
Rate for Self-Employed (upon filing of return) 0.973% 0.973%

Maximum assessable earnings (CNT) and (CSST) $74,000.00 $72,500.00

CNT rate 0.07% 0.08%

07/08/2019
 PAYROLL TAXES 2017
Canada Quebec Quebec

2017 2017 2016

FEDERAL PERSONAL TAX CREDIT Basic: $11,635 $11,635 $11,474

Maximum EI Insurable Earnings $51,300 $51,300 $50,800

Employee EI Rate 1.63% 1.27% 1.52%
Employer EI 1.4 times employee's rate 2.282% 1.78% 2.128%
Employee EI annual maximum $836.19 $651.51 $772.16

PROVINCIAL PERSONAL TAX CREDIT Basic $11,635 $11,550

Maximum CPP/QPP pensionable earnings $55,300 $55,300 $54,900

Basic exemption $3,500 $3,500 $3,500
Maximum CPP/QPP wages $51,800 $51,800 $51,400
CPP/QPP Rate, Employee 4.950% 5.400% 5.325%
CPP/QPP Rate, Employer 4.950% 5.400% 5.325%
Maximum CPP/QPP contribution $2,564.10 $2,797.20 $2,737.05
Rate for Self-Employed 9.90% 10.80% 10.65%

QHSF Payroll of $1 million or less 2.50% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.06+(0.44xS)

Maximum QPIP Insurable Earnings $72,500 $71,500

Employee QPIP Rate 0.548% 0.548%
Employee QPIP annual maximum $397.30 $391.82
Employer QPIP Rate 0.767% 0.767%
Employer QPIP annual maximum $556.08 $548.41
Rate for Self-Employed (upon filing of return) 0.973% 0.973%

Maximum assessable earnings (CNT) and (CSST) $72,500.00 $71,500.00

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 PAYROLL TAXES 2016
Canada Quebec Quebec

2016 2016 2015

FEDERAL PERSONAL TAX CREDIT Basic: $11,474 $11,474 $11,327
(Spouse) $11,474 $11,474 $11,327

Maximum EI Insurable Earnings $50,800 $50,800 $49,500

Employee EI Rate 1.88% 1.52% 1.54%
Employer EI 1.4 times employee's rate 2.632% 2.128% 2.156%
Employee EI annual maximum $955.04 $772.16 $762.30

PROVINCIAL PERSONAL TAX CREDIT Basic $11,550 $11,425

(Spouse) $11,550 $11,425

Maximum CPP/QPP pensionable earnings $54,900 $54,900 $53,600

Basic exemption $3,500 $3,500 $3,500
Maximum CPP/QPP wages $51,400 $51,400 $50,100
CPP/QPP Rate, Employee 4.950% 5.325% 5.250%
CPP/QPP Rate, Employer 4.950% 5.325% 5.250%
Maximum CPP/QPP contribution $2,544.30 $2,737.05 $2,630.25
Rate for Self-Employed 9.90% 10.65% 10.50%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $71,500 $70,000

Employee QPIP Rate 0.548% 0.559%
Employee QPIP annual maximum $391.82 $391.30
Employer QPIP Rate 0.767% 0.782%
Employer QPIP annual maximum $548.41 $547.40
Rate for Self-Employed (upon filing of return) 0.973% 0.993%

Maximum assessable earnings (CNT) and (CSST) $88,000.00 $71,500.00 $70,000.00

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 PAYROLL TAXES 2015
Canada Quebec Quebec

2015 2015 2014

FEDERAL PERSONAL TAX CREDIT Basic: $11,327 $11,327 $11,138
(Spouse) $11,327 $11,327 $11,138

Maximum EI Insurable Earnings $49,500 $48,600 $48,600

Employee EI Rate 1.88% 1.54% 1.53%
Employer EI 1.4 times employee's rate 2.632% 2.156% 2.142%
Employee EI annual maximum $930.60 $762.30 $743.58

PROVINCIAL PERSONAL TAX CREDIT Basic $11,425 $11,305

(Spouse) $11,425 $11,305

Maximum CPP/QPP pensionable earnings $53,600 $53,600 $52,500

Basic exemption $3,500 $3,500 $3,500
Maximum CPP/QPP wages $50,100 $50,100 $49,000
CPP/QPP Rate, Employee 4.950% 5.250% 5.175%
CPP/QPP Rate, Employer 4.950% 5.250% 5.175%
Maximum CPP/QPP contribution $2,479.95 $2,630.25 $2,535.75
Rate for Self-Employed 9.90% 10.35% 10.35%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $70,000 $69,000

Employee QPIP Rate 0.559% 0.559%
Employee QPIP annual maximum $391.30 $385.71
Employer QPIP Rate 0.782% 0.782%
Employer QPIP annual maximum $547.40 $539.58
Rate for Self-Employed (upon filing of return) 0.993% 0.993%

Maximum assessable earnings (CNT) and (CSST) $70,000.00 $69,000.00

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 PAYROLL TAXES 2014
Canada Quebec Quebec

2014 2014 2013

FEDERAL PERSONAL TAX CREDIT Basic: $11,138 $11,138 $11,038
(Spouse) $11,138 $11,138 $11,038

Maximum EI Insurable Earnings $48,600 $48,600 $47,400

Employee EI Rate 1.88% 1.53% 1.52%
Employer EI 1.4 times employee's rate 2.632% 2.142% 2.128%
Employee EI annual maximum $913.68 $743.58 $720.48

PROVINCIAL PERSONAL TAX CREDIT Basic $11,305 $11,195

(Spouse) $11,305 $11,195

Maximum QPP pensionable earnings $52,500 $52,500 $51,100

Basic exemption $3,500 $3,500 $3,500
Maximum QPP wages $49,000 $49,000 $47,600
QPP Rate, Employee 4.950% 5.175% 5.100%
QPP Rate, Employer 4.950% 5.175% 5.100%
Maximum QPP contribution $2,425.50 $2,535.75 $2,427.60
Rate for Self-Employed 9.90% 10.35% 10.20%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $69,000 $67,500

Employee QPIP Rate 0.559% 0.559%
Employee QPIP annual maximum $385.71 $377.33
Employer QPIP Rate 0.782% 0.782%
Employer QPIP annual maximum $539.58 $527.85
Rate for Self-Employed (upon filing of return) 0.993% 0.899%

Maximum assessable earnings (CNT) and (CSST) $69,000.00 $67,500.00

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 PAYROLL TAXES 2013
QUEBEC

2013 2012
FEDERAL PERSONAL TAX CREDIT Basic: $11,038 $10,822
(Spouse) $11,038 $10,822

Maximum EI Insurable Earnings $47,400 $45,900

Employee EI Rate 1.52% 1.47%
Employer EI 1.4 times employee's rate 2.128% 2.058%
Employee EI annual maximum $720.48 $674.73

Employee EI Rate outside Quebec 1.88% 1.83%

Employer EI 1.4 times employee's rate outside Quebec 2.630% 2.562%
Employee EI annual maximum outside Quebec $891.12 $839.97

PROVINCIAL PERSONAL TAX CREDIT Basic $11,195 $10,925

(Spouse) $11,195 $10,925

Maximum QPP pensionable earnings $51,100 $50,100

Basic exemption $3,500 $3,500
Maximum QPP wages $47,600 $46,600
QPP Rate, Employee 5.100% 5.025%
QPP Rate, Employer 5.100% 5.025%
Maximum QPP contribution $2,427.60 $2,341.65
Rate for Self-Employed 10.20% 10.05%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $67,500 $66,000

Employee QPIP Rate 0.559% 0.559%
Employee QPIP annual maximum $377.33 $368.94
Employer QPIP Rate 0.782% 0.782%
Employer QPIP annual maximum $527.85 $516.12
Rate for Self-Employed (upon filing of return) 0.899% 0.899%

Maximum assessable earnings (CNT) and (CSST) $67,500.00 $66,000.00

07/08/2019
 PAYROLL TAXES 2012
QUEBEC

2012 2011
FEDERAL PERSONAL TAX CREDIT Basic: $10,822 $10,527
(Spouse) $10,822 $10,527

Maximum EI Insurable Earnings $45,900 $44,200

Employee EI Rate 1.47% 1.41%
Employer EI 1.4 times employee's rate 2.058% 1.974%
Employee EI annual maximum $674.73 $623.22

Employee EI Rate outside Quebec 1.83% 1.78%

Employer EI 1.4 times employee's rate outside Quebec 2.562% 2.492%
Employee EI annual maximum outside Quebec $839.97 $786.76

PROVINCIAL PERSONAL TAX CREDIT Basic $10,925 $10,640

(Spouse) $10,925 $10,640

Maximum QPP pensionable earnings $50,100 $48,300

Basic exemption $3,500 $3,500
Maximum QPP wages $46,600 $44,800
QPP Rate, Employee 5.025% 4.95%
QPP Rate, Employer 5.025% 4.95%
Maximum QPP contribution $2,341.65 $2,217.60
Rate for Self-Employed 10.05% 9.90%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $66,000 $64,000

Employee QPIP Rate 0.559% 0.537%
Employee QPIP annual maximum $368.94 $343.68
Employer QPIP Rate 0.782% 0.752%
Employer QPIP annual maximum $516.12 $481.28
Rate for Self-Employed (upon filing of return) 0.899% 0.899%

Maximum assessable earnings (CNT) $66,000.00 $64,000.00

07/08/2019
 PAYROLL TAXES 2011
QUEBEC

2011 2010
FEDERAL PERSONAL TAX CREDIT Basic: $10,527 $10,382
(Spouse) $10,527 $10,382

Maximum EI Insurable Earnings $44,200 $43,200

Employee EI Rate 1.41% 1.36%
Employer EI 1.4 times employee's rate 1.974% 1.904%
Employee EI annual maximum $623.22 $587.52

Employee EI Rate outside Quebec 1.78% 1.73%

Employer EI 1.4 times employee's rate outside Quebec 2.492% 2.422%
Employee EI annual maximum outside Quebec $786.76 $747.36

PROVINCIAL PERSONAL TAX CREDIT Basic $10,640 $10,505

(Spouse) $10,640 $10,505

Maximum QPP pensionable earnings $48,300 $47,200

Basic exemption $3,500 $3,500
Maximum QPP wages $44,800 $43,700
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $2,217.60 $2,163.15
Rate for Self-Employed 9.90% 9.90%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $64,000 $62,500

Employee QPIP Rate 0.537% 0.506%
Employee QPIP annual maximum $343.68 $316.25
Employer QPIP Rate 0.752% 0.708%
Employer QPIP annual maximum $481.28 $442.50
Rate for Self-Employed (upon filing of return) 0.899% 0.899%

Maximum assessable earnings (CNT) $64,000.00 $62,500.00

07/08/2019
 PAYROLL TAXES 2010
QUEBEC

2010 2009
FEDERAL PERSONAL TAX CREDIT Basic: $10,382 $10,375
(Spouse) $10,382 $10,375

Maximum EI Insurable Earnings $43,200 $42,300

Employee EI Rate 1.36% 1.38%
Employer EI 1.4 times employee's rate 1.904% 1.946%
Employee EI annual maximum $587.52 $583.74

Employee EI Rate outside Quebec 1.73% 1.73%

Employer EI 1.4 times employee's rate outside Quebec 2.422% $2.422
Employee EI annual maximum outside Quebec $747.36 $731.79

PROVINCIAL PERSONAL TAX CREDIT Basic $10,505 $10,455

(Spouse) $10,505 $10,455

Maximum QPP pensionable earnings $47,200 $46,300

Basic exemption $3,500 $3,500
Maximum QPP wages $43,700 $42,800
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $2,163.15 $2,118.60
Rate for Self-Employed 9.90% 9.90%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $62,500 $62,000

Employee QPIP Rate 0.506% 0.484%
Employer QPIP Rate 0.708% 0.677%
Employee QPIP annual maximum $316.25 $300.08
Rate for Self-Employed (upon filing of return) 0.80%

Maximum assessable earnings (CNT) $62,500.00 $62,000.00

07/08/2019
 PAYROLL TAXES 2009
QUEBEC

Apr-09 2009 2008

FEDERAL PERSONAL TAX CREDIT Basic: $10,375 $10,100 $9,600
(Spouse) $10,375 $10,100 $9,600

Maximum EI Insurable Earnings $42,300 $41,100

Employee EI Rate 1.38% 1.39%
Employer EI 1.4 times employee's rate 1.946% 1.946%
Employee EI annual maximum $583.74 $571.29

Employee EI Rate outside Quebec 1.73% 1.73%

Employer EI 1.4 times employee's rate outside Quebec $2.422 $2.422
Employee EI annual maximum outside Quebec $731.79 $711.03

PROVINCIAL PERSONAL TAX CREDIT Basic $10,455 $10,215

(Spouse) $10,455 $10,215

Maximum QPP pensionable earnings $46,300 $44,900

Basic exemption $3,500 $3,500
Maximum QPP wages $42,800 $41,400
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $2,118.60 $2,049.30
Rate for Self-Employed 9.90% 9.90%

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $62,000 $60,500

Employee QPIP Rate 0.484% 0.45%
Employer QPIP Rate 0.677% 0.63%
Employee QPIP annual maximum $300.08 $272.25
Rate for Self-Employed (upon filing of return) 0.80% 0.80%

Maximum assessable earnings (CNT) $62,000.00 $60,500.00

07/08/2019
 PAYROLL TAXES 2008
QUEBEC

2008 2007
FEDERAL PERSONAL TAX CREDIT Basic: $9,600 $8,929
(Spouse) $8,929

Maximum EI Insurable Earnings $41,100 $40,000

Employee EI Rate 1.39% 1.46%
Employer EI 1.4 times employee's rate 1.946% 2.040%
Employee EI annual maximum $571.29 $584.00

Employee EI Rate outside Quebec $1.73 $1.80

Employer EI 1.4 times employee's rate outside Quebec $2.42 $2.52
Employee EI annual maximum outside Quebec $711.03 $1,008.00

PROVINCIAL PERSONAL TAX CREDIT Basic $10,215 $9,750

(Spouse) $10,215 $9,750

Maximum QPP pensionable earnings $44,900 $43,700

Basic exemption $3,500 $3,500
Maximum QPP wages $41,400 $40,200
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $2,049.30 $1,989.90

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $60,500 $59,000

Employee QPIP Rate 0.45% 0.416%
Employer QPIP Rate 0.63% 0.583%
Employee QPIP annual maximum $272.25 $245.44
Rate for Self-Employed (upon filing of return) 0.80% 0.737%

Maximum assessable earnings (CNT) $60,500.00 $59,000.00

07/08/2019
 PAYROLL TAXES 2007
QUEBEC

Jul.07 2007 2006

FEDERAL PERSONAL TAX CREDIT Basic: Oct.30/07 retro to Jan.07 $9,600 $8,929 $8,639
(Spouse) $8,929 $7,581 $7,335

Maximum EI Insurable Earnings $40,000 $39,000

Employee EI Rate 1.46% 1.53%
Employer EI 1.4 times employee's rate 2.040% 2.142%
Employee EI annual maximum $584.00 $596.70

PROVINCIAL PERSONAL TAX CREDIT Basic $9,750 $9,555

(Spouse) $9,750 $9,555

Maximum QPP pensionable earnings $43,700 $42,100

Basic exemption $3,500 $3,500
Maximum QPP wages $40,200 $38,600
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $1,989.90 $1,910.70

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $59,000 $57,000

Employee QPIP Rate 0.416% 0.416%
Employer QPIP Rate 0.583% 0.583%
Employee QPIP annual maximum $245.44 $237.12
Rate for Self-Employed (upon filing of return) 0.737%

Maximum assessable earnings (CNT) $59,000.00 $57,000.00

07/08/2019
 PAYROLL TAXES 2006
QUEBEC

Jul-06 Jan-06 2005

FEDERAL PERSONAL TAX CREDIT Basic: $8,639 $9,039 $8,148
(Spouse) $7,335 $7,675 $6,919

Maximum EI Insurable Earnings $39,000 $39,000 $39,000

Employee EI Rate 1.53% 1.53% 1.95%
Employer EI 1.4 times employee's rate 2.142% 2.142% 2.73%
Employee EI annual maximum $596.70 $596.70 $760.50

PROVINCIAL PERSONAL TAX CREDIT Basic $9,555 $9,555 $9,330

(Spouse) $9,555 $9,555 $9,330

Maximum QPP pensionable earnings $42,100 $42,100 $41,100

Basic exemption $3,500 $3,500 $3,500
Maximum QPP wages $38,600 $38,600 $37,600
QPP Rate, Employee 4.95% 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95% 4.95%
Maximum QPP contribution $1,910.70 $1,910.70 $1,861.20

QHSF Payroll of $1 million or less 2.70% 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum QPIP Insurable Earnings $57,000 $57,000

Employee QPIP Rate 0.416% 0.416%
Employer QPIP Rate 0.583% 0.583%
Employee QPIP annual maximum $237.12 $237.12

Maximum assessable earnings (CNT) $57,000.00 $57,000.00 $56,000.00

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 PAYROLL TAXES 2005

2005 2004
FEDERAL PERSONAL TAX CREDIT Basic: $8,148 $8,012
(Spouse) $6,919 $6,803

Maximum EI Insurable Earnings $39,000 $39,000

EI Rate 1.95% 1.98%
EI Employer 1.4 times employee's rate 2.73% 2.77%
Employee annual maximum $760.50 $772.20

PROVINCIAL PERSONAL TAX CREDIT Basic $9,330 $9,150

(Spouse) $9,330 $9,150

Maximum QPP pensionable earnings $41,100 $40,500

Basic exemption $3,500 $3,500
Maximum QPP wages $37,600 $37,000
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $1,861.20 $1,831.50

QHSF Payroll of $1 million or less 2.70% 2.70%

QHSF Payroll of more than $ 5 million 4.26% 4.26%
QHSF Payroll of $1 million but less than $ 5 mil
W(%)=2.31+(0.39xS)

Maximum assessable earnings (CNT) $56,000.00 $55,000.00

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 PAYROLL TAXES 2004

2004 2003
FEDERAL PERSONAL TAX CREDIT Basic: $8,012 $7,756
(Spouse) $6,803 $6,586

Maximum EI Insurable Earnings $39,000 $39,000

EI Rate 1.98% 2.10%
EI Employer 1.4 times employee's rate 2.77% 2.94%
Employee annual maximum $772.20 $819.00

PROVINCIAL PERSONAL TAX CREDIT Basic $9,150 $8,970

(Spouse) $9,150 $8,970

Maximum QPP pensionable earnings $40,500 $39,900

Basic exemption $3,500 $3,500
Maximum QPP wages $37,000 $36,400
QPP Rate, Employee 4.95% 4.95%
QPP Rate, Employer 4.95% 4.95%
Maximum QPP contribution $1,831.50 $1,801.80

Quebec Health Services Contribution (QHSF) 2.7%* 2.7%*

* payroll of $1million or less

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 PAYROLL TAXES 2003

2003 2002
FEDERAL PERSONAL TAX CREDIT Basic: $7,756 $7,634
(Spouse) $6,586 $6,482

Maximum EI Insurable Earnings $39,000 $39,000

EI Rate 2.10% 2.20%
EI Employer 1.4 times employee's rate 2.94% 3.08%
Employee annual maximum $819.00 $858.00

PROVINCIAL PERSONAL TAX CREDIT Basic $8,970 $8,685

(Spouse) $8,970 $8,685

Maximum QPP pensionable earnings $39,900 $39,100

Basic exemption $3,500 $3,500
Maximum QPP wages $36,400 $35,600
QPP Rate, Employee 4.95% 4.70%
QPP Rate, Employer 4.95% 4.70%
Maximum QPP contribution $1,801.80 $1,673.20

Quebec Health Services Contribution (QHSF) 2.7%* 2.7%*

* payroll of $1million or less

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 PAYROLL TAXES 2002

2002 2001
FEDERAL PERSONAL TAX CREDIT Basic: $7,634 $7,412
(Spouse) $6,482 $6,294

Maximum EI Insurable Earnings $39,000 $39,000

EI Rate 2.20% 2.25%
EI Employer 1.4 times employee's rate 3.08% 3.15%
Employee annual maximum $858.00 $877.50

PROVINCIAL PERSONAL TAX CREDIT Basic $8,685 $8,415

(Spouse) $8,685 $8,415

Maximum QPP pensionable earnings $39,100 $38,300

Basic exemption $3,500 $3,500
Maximum QPP wages $35,600 $34,800
QPP Rate, Employee 4.70% 4.30%
QPP Rate, Employer 4.70% 4.30%
Maximum QPP contribution $1,673.20 $1,496.40

Quebec Health Services Contribution (QHSF) 2.7%* 2.70%

* payroll of $1million or less

Non-Taxable Tuition (2001 Filing Requirement)

According to MRQ Non-taxable tuition amounts (not included in boxes A and L on the RL-1)
reimbursed must be footnoted in the center of the RL-1 slip, with the following notation,
"Tuition fees - Allowance not included in boxes A and L $_______"

Gifts (Federal only, Provincial remains at $100)

Effective Jan.1,2001, employers will be able to give employees two non-cash gifts
per year on a tax free basis for special occasions such as Christmas, Hanukkah, birthday,
marriage or similar events, provided the total cost does not exceed $500 per year. (incl.taxes)

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