Remuneration Not Subject to the Contribution Related to Labour Standards

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You are not required to pay a contribution related to labour standards with respect to the following types of remuneration:

  • remuneration paid to an employee under the Act respecting labour relations, vocational training and workforce management in the construction industry;
  • remuneration paid to an employee if you are governed by a decree adopted under the Act respecting collective agreement decrees and the remuneration is subject to a contribution by a parity committee;
  • 50% of the remuneration earned by an employee using a truck, tractor, loader, skidder or similar heavy equipment that the employee provides at his or her own expense;
  • the amount by which the remuneration subject to the contribution and paid for the year to an employee, or the remuneration referred to in the previous point is over $78,500;
  • remuneration paid to a domestic;
  • remuneration paid to an employee who is totally excluded from the application of the Act respecting labour standards, under section 3 of the Act, such as a student who works during the school year in an establishment selected by an educational institution, under a job induction program approved by the Ministère de l'Éducation et de l'Enseignement supérieur;
  • remuneration paid to an employee whose duties consist solely in taking care of or providing care to a child or to a sick, handicapped or elderly person, where the care is provided in the home, and you are not seeking to make a profit from the work;
  • directors' fees;
  • remuneration paid to an employee by an agency, an institution or a family-type resource referred to in the Act respecting health services and social services, in proportion to the amounts received by such entities under the Act;
  • remuneration paid to an employee by an institution, a regional council or a foster family referred to in the Act respecting health services and social services for Cree Native persons, in proportion to the amounts received by such entities under the Act;
  • wage loss replacement benefits paid under a wage loss replacement plan to which the employer contributed;
  • certain taxable benefits;
  • certain amounts paid further to an industrial accident (CNESST);
  • retiring allowances, other than an indemnity in lieu of notice or an amount paid as damages upon cancellation of an employment contract (these two types of remuneration are subject to the contribution related to labour standards);
  • death benefits;
  • retirement benefits;
  • amounts paid by a trustee of a profit-sharing plan or an employee trust;
  • amounts paid by a custodian of an employee benefit plan;
  • an amount paid under a retirement compensation arrangement or resulting from the making of such an arrangement;
  • patronage dividends;
  • the value of a benefit from amounts that you paid to acquire, on behalf of an employee, a share or fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction.

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