All employers must make contributions under An Act respecting labour standards equal to 0.06% of all compensation paid to their employees. The insurable maximum for 2025 is $98,000 per employee.32
32 For details, go to the Contribution related to labour standards page published by Revenu Québec.
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Recent changes - Social programs and benefits
See Recent changes - Social programs and benefits -
1- Employment insurance and Quebec's parental insurance plan
See 1- Employment insurance and Quebec's parental insurance plan -
2- Quebec pension plan Canada pension plan
See 2- Quebec pension plan Canada pension plan -
3- Old age security pension
See 3- Old age security pension -
4- Health service fund - Quebec
See 4- Health service fund - Quebec -
5- Occupational health and safety
See 5- Occupational health and safety -
6- Labour standards - Quebec
See 6- Labour standards - Quebec -
7- Employer health tax - Ontario
See 7- Employer health tax - Ontario -
8- Health contribution - Ontario
See 8- Health contribution - Ontario -
9- Drug insurance
See 9- Drug insurance -
10- Sales tax credits
See 10- Sales tax credits