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

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 service centres;

• 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 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.

Instructions

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

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. If you are making a remittance online, do not submit the paper remittance slip.