Employer that is Subject to the Contribution

Any employer that pays remuneration that is subject to the contribution related to labour standards.

The following are exceptions:

  • religious institutions;
  • daycare centres;
  • parity committees constituted under the Act respecting collective agreement decrees;
  • fabriques (group of persons administering the funds and revenue allotted to the erection or maintenance of a church);
  • 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 Secrétariat du 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;
  • international government organizations that have an establishment in Québec.
  • Indian employers are subject to the contribution related to labour standards, just like other employers.
  • An employer that is an Indian band or a band council is not subject to the contribution related to labour standards with respect to activities of the Indian band or band council that relate to their “Indianness,” within the scope of the powers conferred on the bands and band councils by Canadian legislation, under the Indian Act and the Cree-Naskapi (of Quebec) Act, with respect to band administration.

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