What’s new from the CSST?
In January 2011, the CSST will require most employers to pay their assessment premiums to Revenu Québec on an accelerated basis, along with other government remittances.
What you need to know:
- Employers will pay premiums based on actual assessable earnings rather than on an estimated basis.
- Your CSST premiums will be paid simultaneously with other payroll source deductions to Revenu Quebec on a single remittance slip.
Summary of CSST Reform
|
Before January 1, 2011 |
After January 1, 2011 |
| Remittance Frequency | Annually | Same as other source deductions to the Revenu Québec |
| Remittance Amount | Based on an estimate of your annual payroll amount | Based on the actual payroll amount each period |