The Québec government recently passed the Act to modernize the occupational health and safety regime, which requires new categories of employers to pay the contribution related to labour standards and adjusts the contribution rate for employers that are currently subject to the contribution.

Beginning in 2022

• The contribution rate for employers that are currently subject to the contribution will go from 0.07% to 0.06%.
• New categories of employers will be required to pay the contribution related to labour standards. Depending on the category, their contribution rate will be:
  • the regular 0.06% rate; or
  • a reduced rate of 0.02% in 2022, 0.03% in 2023 and 0.05% in 2024.

Beginning in 2025, the rate will be the same for all employers.

To learn more about calculating and paying the contribution or about the new employer categories required to pay it, see Contribution related to labour standards at Principal Changes for 2022.