Reminder ! Very soon, all Quebec employers will be required to
make their CSST premiums payable directly to Revenue Quebec. As of
January 1st, 2011, the CSST premiums will not be based on estimated
wages but rather on actual monthly salaries drawn.
Starting January 1st, 2011, all employers will be required to
remit their periodic insurance premiums at the same time as their
deductions at source and all, other employer contributions, using
the same remittance form.
Employers who are not required to make deductions at source are
still required to make periodic payments to the CSST. All employers
failing to make periodic payments, or who are late with periodic
payments, will be exposed to penalties.
What about the exceptions? All amounts paid to independent
operators deemed to be workers under Section 2 of the Act respecting industrial accidents and
occupational diseases will be exempt from the
calculation of the periodic payments paid out by the employer.
Their salaries will be declared on an annual basis by filing the
statement of wages with the CSST before March 15th of each
The above-mentioned form will be transmitted to all Quebec
employers at the very beginning of each year. At this point, all
insurable wages disbursed during the course of the previous year
must be declared. However, an employer is not obliged to declare
the estimated wages for the current year.
It is important to note that if the periodic payments made for
the year that is ending are insufficient compared to the amount
that should have been paid, the CSST, after verification, can
impose penalties of up to 15% of the difference between what was
paid and what should have been paid.
As of 2011, the monthly Statement of account and
Summary of account usually transmitted by the CSST will no
longer exists. Employers will only receive the Classification
decision remitted in October of each year. The
Classification decision indicates the unit in which all
employers' activities are classified and the applicable
premiums. Employers will also receive the Notice of
assessment including the personal protection, if chosen, as
well as the administrative fees and the independent
operators' salary declaration.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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