Contribution to the Workforce Skills Development and Recognition Fund (WSDRF) 

If your total payroll for 2011 is over $1 million, you are required to participate in workforce skills development for the year by allotting an amount representing at least 1% of your total payroll to eligible training expenditures. If you do not do this, you will be required to pay into the Workforce Skills Development and Recognition Fund (WSDRF) a contribution equal to the difference between 1% of your total payroll and the amount of your eligible training expenditures.

You may be exempt from paying the contribution to the WSDRF for three consecutive calendar years if you hold a training initiative quality certificate issued by the Commission des partenaires du marché du travail. For more information, contact the Commission. 

To calculate your contribution, use the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V).

The contribution for the year must be paid by the last day of February of the following year, using a payment method that is convenient for you.

Consult the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) for more information on the contribution to the fund. 

Note

If you are an employer subject to the Act to promote workforce skills development and recognition, you must inform the Commission des partenaires du marché du travail each year of the means you used to carry out your eligible training activities. To do this, you must complete the form Déclaration des activités de formation, and send it to the Commission. For more information, consult the website of the Commission des partenaires du marché du travail.