Of all the components of taxation in Quebec, payroll taxes are without a doubt the least well-known among the general public. While employees may indeed notice a discrepancy between what they receive and what their employers pay out, it is difficult to fully understand the reasons for this. Nor do employees know the magnitude of the sums that their employers must pay to the taxman in addition to the salaries they are paid. This Viewpoint aims to clarify the issue of payroll taxes in order to better grasp their impact on the remuneration of workers.
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Technical Annex (in French only)