Wiki: QUEBEC PROVINCIAL TAXATION ELEMENTS

Element Usage	PC Usage
QE TAX EARNS Quebec Taxable Regular Earnings Pay Components. Regular Earnings to be taxed by the ‘Normal Method’.	5211 Quebec – Earnings Releve1.
QE PERC EARNS Quebec Taxable Earnings Pay Components to be taxed by the ‘Percentage Method’	5215 Quebec – Earnings Tax%
QE TAX SUPPL EARNS Quebec Taxable Supplemental Earnings Pay Components to be taxed by the ‘Supplemental Method’. Supplemental earnings that are taxed by the ‘Bonus tax calculation’ of the normal tax method. These earnings will not be annualized in the tax formula and are treated as one-time additional earnings that are added to the estimated annual income to calculate the additional tax. Should include one-time overtime payments, one-time bonus or retroactive Pay increase amount in this element.	5212 Quebec – Earnings Supplemental
QE LUMP EARNS Quebec Taxable Earnings Pay Components to be taxed by the ‘Lump Sum Method’.	5214 Quebec – Earnings Releve2
QE TAX BEN Taxable Benefit Pay Components that need to be taxed along with Regular and Supplemental Earnings. Added to ‘Releve1 Earnings’ Pay Component and is used to calculate the amount for the ‘Releve1 Tax’ Pay Component	5213 Taxable Benefit
QPP EARNINGS Quebec Pension Plan pensionable Earnings Pay Components	5011 QPP Earnings
QPP Hours Quebec Pension Plan pensionable Hours Pay Components	5012 QPP Hours
QHIP EARNINGS Quebec Employer Health Insurable Earnings Pay Components	5061 QHIP Earnings
QE RPP EARNINGS Any RRSP, Pension, etc. Pay Components. Reduces amount of ‘QE Earnings’ Pay Component and is used to calculate the amount for the ‘QE Tax’ Pay Component.	5216 QE RPP Total Contributions
QE SHARE IN FONDS Amount for purchase of FONDS in Quebec Reduces income tax for the year.	5217 QE Share in Fonds
QE UNION DUES Union Dues Pay Components. Reduces amount of ‘QP Earnings’ Pay Component and is used to calculate the amount for the ‘QE Tax’ Pay Component	5218 QE Union Dues Total Deductions

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