Section 12 – Social Programs and Benefits
Labour Standards – Quebec
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 2023 is $91,000 per employee.
Since 2022, new employers, including day care centres, are subject to this contribution. They will generally benefit from a reduced rate that will gradually increase to the regular rate as of 2025.25
25 For details, go to the Contribution related to labour standards
This document is up to date as of August 31, 2023 and reflects the status of legislation, including proposed amendments at this date.
Section 12 – Social Programs and Benefits
Labour Standards – Quebec
