The following instructions are taken from the form.
Information
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, unless the employer is one of the following:
- a religious institution;
- a fabrique (group of persons administering the funds and revenue allotted to the erection or maintenance of a church);
- a corporation of trustees for the erection of churches;
- an institution or charity whose object is to assist, directly and free of charge, persons in need;
- a business whose labour relations are governed by the Canada Labour Code (such as a bank, airport or radio station);
- an international government organization that has an establishment in Québec.
Payment of the contribution
You must pay the contribution related to labour standards for the year by the deadline for filing the RL-1 summary (form RLZ-1.ST-V or RLZ-1.S-V).
You must make your payment using the remittance slip included with the RL-1 summary. If you are making a remittance online, do not submit the paper remittance slip.
Payment received date
Your payment is considered to have been received on the date we received it or the date it is processed by a financial institution. To avoid interest and penalties, make sure you account for processing by your financial institution.
See Also