Contribution Related to Labour Standards

As a rule, you are required to pay a contribution related to labour standards (formerly the "contribution to the financing of the Commission des normes du travail") at the rate applicable to the total remuneration subject to the contribution that you pay to your former, current and future employees for the year if one of the basic conditions for making source deductions of income tax and paying employer contributions is met.

Calculating the contribution

To calculate the contribution related to labour standards, use form LE-39.0.2-V, Calculation of the Contribution Related to Labour Standards.

Paying the contribution

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. When you pay the contribution, you must submit the remittance slip included with form RLZ-1.S-V, Summary of Source Deductions and Employer Contributions. If you make a remittance 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, the deadlines for filing your documents vary depending on whether you stopped operating your business or no longer have employees.

For information about labour standards, contact the Commission des normes, de l'équité, de la santé et de la sécurité du travail.

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