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Guide Interpretation

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Part I - Act respecting labour standards

CHAPTER III.1 - Contributions

Contributions

Sections
39.0.2
39.0.3
39.0.4

Section 39.0.2

Employer's contribution

Every employer subject to contribution shall, in respect of a calendar year, pay to the Minister of Revenue a contribution equal to the product obtained by multiplying by the rate fixed by regulation made under paragraph 7 of section 29 the remuneration subject to contribution paid by the employer in the year and the remuneration the employer is deemed to pay in respect of the year to or in respect of the employer's employee working in Québec.

Supplementary contribution

Every employer subject to contribution who would be governed by a decree referred to in the third paragraph, had the decree not expired, shall, in respect of a calendar year, pay to the Minister of Revenue a supplementary contribution equal to the product obtained by multiplying, by the rate fixed for that purpose by a regulation under paragraph 7 of section 29, that portion of any amount referred to in the first paragraph on which the employer is required to pay the contribution provided for therein and which, had the decree not expired, would come under paragraph 3 of the definition of "remuneration subject to contribution" in the first paragraph of section 39.0.1.

Decrees referred to

The decrees referred to in the second paragraph are

  1. the Decree respecting the men’s and boys’ shirt industry (R.R.Q., 1981, c. D-2, r.11);
  2. the Decree respecting the women’s clothing industry (R.R.Q., 1981, c. D-2, r.26);
  3. the Decree respecting the men’s clothing industry (R.R.Q., 1981, c. D-2, r.27);
  4. the Decree respecting the leather glove industry (R.R.Q., 1981, c. D-2, r.32).

Interpretation

For the purposes of this chapter, the contribution of an employer subject to contribution means the contribution payable under the first paragraph and, where applicable, the contribution payable under the second paragraph.

1994, c. 46, s. 6; 1995, c. 63, s. 281; 1997, c. 85, s. 363; 1999, c. 57, s. 2; 2005, c. 38, s. 348.

Interpretation

At the time of the entry into force of Chapter III.1, the rate applicable to the contribution is set at 0.7%. See the Regulation respecting contribution rates (c. N-1.1, r. 5).

A supplementary contribution is required from employers of the four sectors specifically referred to and corresponds to the regular rate of employers, namely 0.07% to which is added a supplementary contribution at the rate of 0.12%, for a total of 0.19%.

 

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