Contribution Related to Labour Standards

As a rule, you are required to pay a contribution related to labour standards (formerly the "contribution to the financing of the Commission des normes du travail") at the rate applicable to the total remuneration you paid to your employees for the year if one of the basic conditions for making source deductions of income tax and paying employer contributions is met. On January 1, 2017, the rate was reduced from 0.08% to 0.07%.

Calculating the contribution

To calculate the contribution related to labour standards, use form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards.

Paying the contribution

Your contribution related to labour standards for the year must be received by Revenu Québec or by a financial institution by the last day of February of the following year. You must make your payment using the remittance slip of form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions. If you make your payment on a financial institution's website, do not send us the remittance slip.

See Methods for Remitting Source Deductions and Contributions for more information on making payments on a financial institution's website.


If you stop making remittances of source deductions and employer contributions, the deadlines for filing your documents vary depending on whether you stopped operating your business or no longer have employees. 

For information concerning labour standards, contact the Commission des normes, de l'équité, de la santé et de la sécurité du travail.

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