Payroll Deductions Supplementary Tables - Quebec
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Payroll Deductions Supplementary Tables - Quebec
T4008-QC (E) Rev. 25
This guide uses plain language to explain the most common tax situations. If you need more help, contact 1-800-959-5525.
Note
This guide is a supplement to the guide T4032, Payroll Deductions Tables.
Table of contents
Section A
What's new as of January 1, 2025
The major changes made to this guide since the last edition are outlined.
This guide reflects some income tax changes recently announced which, if enacted as proposed, would be effective January 1, 2025. At the time of publishing, some of these proposed changes were not law. We recommend that you use the new payroll deductions tables in this guide for withholding starting with the first payroll in January 2025.
Second additional Quebec Pension Plan contributions (QPP2)
For the year 2024 and each subsequent year, pensionable earnings between the Year’s Maximum Pensionable Earnings (YMPE) and a second earnings ceiling, referred to as the Year’s Additional Maximum Pensionable Annual Earnings (YAMPE), are subject to CPP2/QPP2 contributions. As of 2025, the YAMPE will be approximately 14% above the YMPE, changing from approximately 7% in 2024.
Visit the Revenu Québec website at revenuquebec.ca for more details.
Payroll Deductions Tables
You can download Guides T4008, Payroll Deductions Supplementary Tables, and T4032, Payroll Deductions Tables, from our webpage at canada.ca/payroll. You can also choose to print only the pages or information that you need.
Payroll Deductions Online Calculator
For your 2025 payroll deductions, we strongly recommend using our PDOC. The online calculator makes it faster and easier to calculate payroll deductions. The calculator also uses exact salary figures and provides more accurate calculations. It calculates payroll deductions for the applicable province (except Quebec) or territory for the most common pay periods.
PDOC is available at canada.ca/pdoc.
Let us notify you
We provide a digital service that can notify you immediately, free of charge, of any changes for payroll deductions.
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Special Notice
Payroll Deductions Tables (T4032)
The Canada Revenue Agency is no longer publishing the paper and CD versions of the Guide T4032, Payroll Deductions Tables. The digital versions of the guides continue to be available on our website at canada.ca/payroll.
General information
This guide is a supplement to the Guide T4032, Payroll Deductions Tables. See the Payroll Deductions Tables for your province or territory if you need more information about:
- what's new for January 1, 2025
- how to calculate tax deductions when you cannot use the tables
- how to deduct income tax, and Employment Insurance (EI) premiums in Quebec and
- the payroll deductions required for pay periods other than those included in this guide
For information on deducting, remitting, and reporting payroll deductions, refer to the following employers' guides:
- T4001, Employers' Guide – Payroll Deductions and Remittances
- T4130, Employers' Guide – Taxable Benefits and Allowances
- RC4110, Employee or Self-employed?
- RC4120, Employers' Guide – Filing the T4 Slip and Summary
- RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
You can download and print a copy of the above noted guides. Our guides are available from our webpage at canada.ca/payroll. You can also use the Payroll Deductions Online Calculator free of charge.
The federal table is designed to accurately calculate the deductions provided by the QPP additional contributions in most situations. However, for the following situations, we recommend using the PDOC for more accurate calculations:
- If at any point during the year, the employee reaches the YMPE of $71,300 or;
- A payment of remuneration, if annualized by the number of pay periods in the cycle, is over the YMPE of $71,300
If the tables are used in these situations, it may result in over or under deduction of federal taxes during the year.
Note
Refer to the 2024 edition of this guide to resolve any insurable earnings review (PIER) deficiencies that we identify in processing your 2024 T4 return.
Claim codes
The total personal amount an employee claims on a TD1 form will determine which claim code you use. See Chart 1.
The claim codes and corresponding amounts do not appear on Form TD1.
Explanation of claim codes
Claim code 0
This code represents no claim amount. This code may also be used if the employee indicated they have more than one employer or payer at the same time and have entered "0" on the front page of Form TD1 for 2025.
Claim codes 1 to 10
The claim code amounts do not appear on the federal TD1 form.
You match the total claim amount reported on your employee’s or pensioner’s TD1 form with the appropriate claim codes. Then, you look up the tax for the employee’s pay under the claim code in the federal tax tables for the pay period.
Indexing of federal claim codes amounts
The credits that apply to each federal claim code have been automatically changed in the tax tables by the indexing factor for the current year. If your employee did not complete the federal TD1 form for 2025, you continue to deduct income tax using the same claim code that you used last year.
Chart 1 – 2025 Federal claim codes
Employment income from all sources
On Form TD1, under the heading "Income from other employers or payers," employees can indicate that their expected employment income from all sources will be less than their total claim amount. If an employee states that his or her total expected income will be less than the "Total claim amount" of Form TD1, do not deduct any federal income tax.
However, as an employer, if you know that this statement is false, you must deduct federal tax from the salary. Deduct tax according to the claim code that applies to the "Total claim amount" of Form TD1.
It is a serious offence to knowingly accept a Form TD1 that contains false or deceptive statements. If you are not sure a statement is true, contact 1-800-959-5525.
Page details
- Date modified:
- 2024-12-16