Generally, 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 2024 is $94,000 per employee.
Certain employers, including day care centres, benefit from a reduced rate of 0.05% for 2024. As of 2025, the contribution rate will be the same for all employers.27
27 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- Canada carbon rebate
See 10- Canada carbon rebate -
11- Sales tax credits
See 11- Sales tax credits