6- Labour standards - Quebec

Module 12 – Programmes et charges sociales

13 Nov 20241 min read

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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Section 12 - Social Programs and Benefits

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Recent changes – Social programs and benefits

1 For more information including the amounts paid by the provinces, visit the Removing the consumer carbon price from Canadian law effective April 1, 2025 page.
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1- Employment insurance and Quebec's parental insurance plan

EI contributions for employers and employees in provinces other than Quebec are as follows:
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2- Quebec pension plan Canada pension plan

Employer and employee QPP/CPP contributions are as follows:4
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3- Old age security pension

Benefits
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4- Health service fund – Quebec

The employer HSF contribution rate is generally 1.65% for employers whose total worldwide annual payroll for all associated corporations is $1M or less. The
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5- Occupational health and safety

Every business, including a self-employed worker, having an establishment in Quebec and at least one full or part-time employee, must be registered for the
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7- Employer health tax – Ontario

A taxpayer who has employees who report to work at or are attached to a permanent establishment of the taxpayer in Ontario or are paid from that
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8- Health contribution - Ontario

Individuals resident in Ontario on December 31 of the year have to pay a contribution based on their taxable income. The contribution is paid through source
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9- Drug insurance

Drug insurance34
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10- Sales tax credits

See Section II.
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