Contribution Related to Labour Standards

If you are an employer that is subject to the contribution related to labour standards, you are required to pay a contribution corresponding to the total remuneration subject to the contribution that you pay your employees in the year multiplied by the applicable contribution rate.

Effective January 1, 2022, the rate for the contribution related to labour standards is reduced from 0.07% to 0.06%.

In addition, certain employers that were exempt from paying the contribution related to labour standards are now subject to this contribution. This applies to the following employers:

  • metropolitan communities;
  • municipalities;
  • public transit authorities;
  • school service centres;
  • school boards;
  • the Comité de gestion de la taxe scolaire de l'île de Montréal;
  • educational institutions;
  • day care centres;
  • the Commission de la construction du Québec;
  • parity committees constituted under the Act respecting collective agreement decrees;
  • the Québec government, its departments and some of its bodies;
  • any body established by a Québec statute or by a decision of the government, the Conseil du trésor or a minister;
  • the Agence du revenu du Québec;
  • the Lieutenant-Governor, the National Assembly and any person appointed by the National Assembly to an office that is under its jurisdiction.

The contribution rate is, however, reduced from 2022 to 2024 for the following employers now subject to the contribution:

  • metropolitan communities;
  • municipalities;
  • public transit authorities;
  • school service centres;
  • school boards;
  • the Comité de gestion de la taxe scolaire de l'île de Montréal;
  • educational institutions;
  • day care centres;
  • public institutions within the meaning of the Act respecting health services and social services (chapter S-4.2).

The contribution rate for these employers will be 0.02% for 2022, 0.03% for 2023 and 0.05% for 2024.

For 2022, the portion of an employee's remuneration in excess of $88,000 is not subject to the contribution related to labour standards.

Note
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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 in question. The amount of the contribution that you calculated on that form must be entered in the Summary of Source Deductions and Employer Contributions (RLZ-1.S-V).

For information on filing the RL-1 summary, see the 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 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.

Note

If you stop making remittances of source deductions and employer contributions during the year, the deadlines for filing your documents vary depending on whether you stopped operating your business or no longer have employees. For more information, see You Stop Making Remittances.

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

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