LE-39.0.2-V - Calculation of the Contribution Related to Labour Standards

Instructions

Generally speaking, all employers are required to pay a contribution related to labour standards on the total remuneration paid to their employees that is subject to the contribution. For more information, see the Guide for Employers (TP-1015.G-V).

Remuneration paid for the year (line 10)

Enter on line 10 the result of the following calculation:

• the total of the amounts entered in boxes A and Q of all RL-1 slips;

plus

• the salaries and wages paid to employees who are Indians and that give entitlement to the deduction for employment income situated on a reserve or premises (total of the amounts in box R of all RL-1 slips);
• indemnity in lieu of notice paid to an employee, that is, the amount paid to an employee where an employer terminates the employment contract without giving the written notice required by law, or where the employer fails to provide written notice within the prescribed period of notice (total of those amounts included in box O of all RL-1 slips);
• other indemnities paid to an employee further to the termination of his or her employment contract (total of those amounts included in box O of all RL-1 slips);

minus

• directors’ fees;
• the value of a benefit derived from an amount paid for the acquisition, on behalf of an employee, of a share or a fraction of a share issued by the Fonds de solidarité FTQ or by Fondaction;
• salaries and wages earned outside Canada that are included in box A of the RL-1 slips by reason of a social security agreement.

Other remuneration not subject to the contribution (line 14)

Enter on line 14 the total of the following:

• remuneration paid to a domestic;
• remuneration paid to an employee who is completely excluded from the application of the Act respecting labour standards (pursuant to section 3 of that Act), such as a student who works during the school year in an establishment selected by an educational institution under a job induction program approved by the Ministère de l’Éducation et l’Enseignement supérieur;
• remuneration paid to an employee whose duties consist solely in taking care of or providing care to a child or to a sick, handicapped or elderly person, where the care is provided in the home, and you are not seeking to make a profit from the work;
• remuneration paid to an employee by an agency, a family-type resource or an institution referred to in the Act respecting health services and social services, in proportion to the amounts received by such entities under the Act;
• remuneration paid to an employee by a regional council, a foster family or an institution referred to in the Act respecting health services and social services for Cree Native persons, in proportion to the amounts received by such entities under the Act.

Payment of the contribution

Your payment must be received by Revenu Québec or a financial institution by the deadline for filing the RL-1 summary (RLZ-1.S-V or RLZ-1.ST-V). If you are making your payment online, do not send the remittance slip included with the summary.

Instructions

All employers are required to pay a contribution related to labour standards on the total remuneration paid to their employees, with the exception of the following employers:

• 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;
• 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 statue 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;
• an international government organization that has an establishment in Québec.

Payment of the contribution

Your payment of the contribution related to labour standards for the year must be received by Revenu Québec or a financial institution by the deadline for filing the RL-1 summary (form RLZ-1.ST-V or RLZ-1.S-V). When you pay the contribution, you must submit the remittance slip included with the RL-1 summary. However, if you are making a remittance online, do not submit the paper remittance slip.