Employers Not Subject to the Contribution Related to Labour Standards

Certain employers are not subject to the contribution related to labour standards. The principal employers in this category are:

  • religious institutions;
  • daycare centres;
  • parity committees constituted under the Act respecting collective agreement decrees;
  • fabriques;
  • corporations of trustees for the erection of churches;
  • institutions or charities whose object is to assist, directly and free of charge, persons in need;
  • businesses whose labour relations are governed by the Canada Labour Code (such as banks, airports and radio stations);
  • the Comité de gestion de la taxe scolaire de l'île de Montréal;
  • public transit authorities mentioned in section 1 of the Act respecting public transit authorities;
  • metropolitan communities;
  • municipalities;
  • school boards;
  • educational institutions;
  • the Québec government, its departments and certain of its agencies;
  • the Commission de la construction du Québec;
  • entities established by a Québec statute or by a decision of the Québec 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 under the jurisdiction of the National Assembly;
  • the Government of Canada and its mandataries;
  • an international government organization that has an establishment in Québec.
Note

Special rules apply to an employer that is an Indian, an Indian band or a band council.

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