Total Payroll Used to Determine the Contribution to the Workforce Skills Development and Recognition Fund

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As a rule, only employment income is taken into account when calculating your total payroll for purposes of determining your participation in workforce skills development and, if applicable, your contribution to the Workforce Skills Development and Recognition Fund (WSDRF).

Remuneration subject to the contribution to the WSRDF

To find out if an amount you pay is subject to the contribution to the WSDRF, see Table of Remuneration Subject to Source Deductions and Employer Contributions.

Calculating total payroll

The remuneration used to calculate your total payroll includes:

  • salaries or wages, except:
    • the value of a benefit from an amount 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,
    • fees calculated on an hourly, half-day or full-day basis that are paid to a person who is appointed as a member of a commission, including a public inquiry commission, an evaluation committee, a committee or panel of experts or a working group created for a set period, or as a member of a candidate selection or review committee established for that purpose under a Québec statute;
  • an amount you pay to a trustee of a profit-sharing plan or an employee trust or to a custodian of an employee benefit plan.

You must include the remuneration in your total payroll if one or more of the basic conditions for making source deductions and paying employer contributions are met (check whether any of the special cases apply).


Do not take into account the total payroll of associated employers at the end of a calendar year to calculate your total payroll.

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