Payroll Taxable Benefits

1 Taxable employer contributions
Employer contributions to a Group Life Insurance plan or Dependant Life insurance are considered taxable benefits to the employee at the Federal level. Employer contributions to Group Life, Dependant Life, AD&D, Health and Dental plan are considered taxable benefits to the employee who is working in Quebec.

2 Taxable Disability plans Short Term and Long Term Disability benefits received by the employee are considered taxable income to the employee if the employer pays a portion of the premium cost towards the cost of these benefits. Note the income to the employee is taxable not the premium.