Your contribution related to labour standards is 0.06% of the total remuneration subject to the contribution that you pay your employees in the year. This does not apply if you are one of the following employers:

• a religious institution
• a fabrique
• a corporation of trustees for the erection of churches
• an institution or charity whose object is to assist persons in need, directly and free of charge
• a business whose labour relations are governed by the Canada Labour Code (such as a bank, airport or radio station)
• an international organization that has an establishment in Québec

For 2026, the maximum remuneration subject to the contribution is $103,000. Employment income is generally subject to the contribution.

Calculating the contribution

Complete form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards, to calculate the remuneration subject to the contribution related to labour standards and the contribution itself for the year concerned. Enter the contribution you calculate on that form on the RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions).

For information on filing the RL-1 summary, see the Guide to Filing the RL-1 Summary: Summary of Source Deductions and Employer Contributions (RLZ-1.S.G-V).

Paying the contribution

You must pay the contribution related to labour standards for the year by the last day of February of the following year using the remittance slip included with the RL-1 summary. If you are making your payment online, 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.

Contact us if you have questions about calculating and paying the contribution related to labour standards. For information about labour standards, contact the Commission des normes, de l'équité, de la santé et de la sécurité du travail.