Principal Change for 2022 – RL-1 Summary – Summary of Source Deductions and Employer Contributions
As of 2022, the rate for the contribution related to labour standards on the total remuneration subject to the contribution that an employer pays to employees has decreased from 0.07% to 0.06%.
In addition, some employers who were exempt from paying the contribution must now pay it. However, the contribution rate is reduced to 0.02% for some of them.
New employers subject to the 0.06% rate
The following employers are subject to the 0.06% rate:
- 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
New employers subject to the reduced 0.02% rate
The following employers are subject to the reduced 0.02% rate:
- Metropolitan communities
- Public transit authorities
- School service centres
- School boards
- Educational institutions
- Daycare centres
- Public institutions that provide health services and social services
- the Comité de gestion de la taxe scolaire de l'île de Montréal
For information on the contribution related to labour standards and how to calculate it, see form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards.