Employer type code (line 60.1)

If you are one of the employers listed below, enter the code that applies. Otherwise, leave the line blank.

1: Municipality, metropolitan community or public transit authority

2: School service centre, school board or educational institution

3: Daycare centre

4: Public institution that provides health services and social services

Remuneration subject to the contribution (line 61)

If you are an employer that is subject to the contribution related to labour standards, complete form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards, for the year concerned. Enter the amount from line 34 of form LE-39.0.2-V in the appropriate column of line 61 of the RL-1 summary (form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions).

All employers must make labour standards contributions, except: 

• religious institutions;
• fabriques;
• corporations of trustees for the erection of churches;
• institutions or charities whose object is to assist persons in need, directly and free of charge;
• businesses whose labour relations are governed by the Canada Labour Code (such as banks, airports and radio stations);
• international government bodies with head offices in Québec.

If you enter an amount on line 61, you are not required to enclose form LE-39.0.2-V with the summary when you file it. However, you must keep it in case we ask for it.

Contribution rate (line 62)

If you entered a code on line 60.1, your contribution rate for the year is 0.05%. Otherwise, your contribution rate is 0.06%.

Contribution related to labour standards (line 63)

Multiply the amount on line 61 by the contribution rate on line 62 and enter the result.

The amount on line 63 of the RL-1 summary and the amount on line 36 of form LE-39.0.2-V must be the same.

Line 64

Enter the amount of the payment of the contribution related to labour standards, provided you have not already made it.

Note that the payment of the contribution related to labour standards for the year must be received by Revenu Québec or a financial institution by the deadline for filing the RL-1 summary. You must complete the remittance slip included with the RL-1 summary.