Contribution Related to Labour Standards
As a rule, you are required to pay a contribution related to labour standards at the rate of 0.07% applicable to the total remuneration subject to the contribution that you pay your employees. For 2021, the maximum remuneration subject to the contribution is $83,500 for each employee.
- To find out if the remuneration you pay is subject to the contribution related to labour standards, see the Table of Remuneration Subject to Source Deductions and Employer Contributions.
- As a rule, employment income is subject to the contribution related to labour standards.
Complete form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards, to calculate the contribution related to labour standards 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.
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 submit the paper 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 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.
For information about labour standards, contact the Commission des normes, de l'équité, de la santé et de la sécurité du travail.