The Commission de la santé et de la sécurité du travail (CSST) requires that most employers pay their premiums directly to the CSST Revenu Québec, at the same frequency as deductions. Your premiums will be paid by the CSST simultaneously with the other deductions paid to Revenu Québec, using the same payment schedule.
Create a CSST payroll item
- In the menu bar, click Lists.
- Select Payroll Item List.
- From the Payroll Item drop-down on the bottom left, select New.
- In the Payroll item type screen, click Other Tax > Next.
- In the Other Tax screen, select Tax is paid by the company > Next.
- In the Name used in pay cheques and payroll reports screen, enter the name CSST, then click Next.
- In the Agency for company-paid liability screen, you can leave the choice as the default accounts or choose accounts you have created to track the CSST item, then click Next.
- In the Tax tracking type screen, leave the selection as None, then click Next.
- In the Default rate and limit screen, enter the rate including the "%" sign according to your payroll, then click Next. Check with the Revenu Québec if you do not know your rate.
- In the Taxable Compensation screen, click Finish.
- If applicable, on the Pre-Tax screen, click Finish.
The CSST is now ready to be added to the employees' set up.
Set CSST as a default payroll item for new employees
- In the menu bar, click Edit.
- Click Preferences.
- Click Payroll & Employees on the left.
- In the Preferences window, click the Company Preferences tab.
- Click Employee Defaults.
- Click Taxes and TD1.
- In the Taxes and TD1 Defaults screen, click the first row of the column Item Name, and and select the CSST item that you created earlier from the drop-down list.
- Click OK > OK to close the preferences screen.
Any new employees will now have the CSST automatically added to their profile.
Pay your CSST liability
After you have paid your employees, you can pay the CSST using the same process you already use to pay your other payroll liabilities.