Contribution Related to Labour Standards
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 2025, the maximum remuneration subject to the contribution is $98,000, and the contribution rate is 0.06% for all employers. Employment income is generally subject to the contribution.
To find out if remuneration you pay is subject to the contribution related to labour standards, see the table of remuneration subject to source deductions and employer contributions.
Calculating the contribution
Complete form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards, to calculate the contribution related to labour standards and the remuneration subject to the contribution 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 RL-1 Summary – Summary of Source Deductions and Employer Contributions.
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 use the remittance slip included with the RL-1 summary to pay your contribution. If you are paying your contribution online, do not send us the paper 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.