Your obligations as an employer is to remit to both levels of governments (Federal and provincial) a portion of the salaries paid to your employees through what is called « source deductions » but also, to pay a portion of the employees’ social benefits through what is called « employer contributions ». These are very important obligations to fulfill.
The following table details these contributions for 2019 compared with 2010, which add to the total salary cost. It also includes some less-known technicalities , such as « maximum insurable earnings », which are constantly rising from year to year and which can be a significant hidden cost factor. Please note also that most of the data presented are clickable and will take you to the relevant government pages.
| No | License / Permit Name | Department | Ministry | 2010 Costs | 2024 Costs | Frequency | Transaction Mode |
| 1 | Minimum Wage | CNESST | Ministère du Travail, de l'Emploi et de la Solidarité sociale | $9.50/hour on May 1st 2010 | $15.75/hour on May 1st 2024 | Each payroll | N/A |
| 2 | Commission des Normes du Travail: Contribution Rate | CNESST | Ministère de l'Emploi et de la Solidarité sociale | 0.08% of gross salary | 0.06% of gross salary | Each payroll | Online |
| 3 | Commission des Normes du Travail: Maximum Remuneration Subject to the Contribution Related to Labour Standards | CNESST | Ministère de l'Emploi et de la Solidarité sociale | $62,500 | $91,000 | Yearly | Online |
| 4 | Régime des Rentes: Contribution Rate | Retraite Québec | Ministère des Finances | 4.950% | 6.40% of gross salary | Each payroll | Online |
| 5 | Régime des Rentes: Yearly Maximum Contribution | Retraite Québec | Ministère des Finances | $2,163.15 | $4,038.40 | Yearly | Online |
| 6 | Régime des Rentes: Yearly Maximum Admissible Earnings | Retraite Québec | Ministère des Finances | $43,700 | $68,500 | Yearly | Online |
| 7 | Régime québécois d'assurance parentale: Contribution Rate | Revenu Québec | Ministère de l'Emploi et de la Solidarité sociale | 0.767% of gross salary | 0,692% du salaire brut | Each payroll | Online |
| 8 | Régime québécois d'assurance parentale: Yearly Insurable Earnings | Revenu Québec | Ministère de l'Emploi et de la Solidarité sociale | $62,500 | $94,000 | Yearly | Online |
| 9 | Commission Santé & Sécurité au travail: General Contribution Rate (convenience store) | CNESST | Ministère de l'Emploi et de la Solidarité sociale | 2.170% of gross salary | 1.22% of gross salary | Each payroll | Online |
| 10 | Commission Santé & Sécurité au travail: Yearly Insurable Earnings | CNESST | Ministère de l'Emploi et de la Solidarité sociale | $62,500 | $94,000 | Yearly | Online |
| 11 | Employment Insurance (EI) -
Quebec rates | Employment and Social Development Canada | Employment and Social Development Canada | 1.36% of gross salary | 1,85% of gross salary | Each payroll | Online |
| 12 | Employment Insurance (EI): Maximum annual insurable earnings - Qc & Can. | Employment and Social Development Canada | Employment and Social Development Canada | $43,200 | $63,200 | Each payroll | Online |
| 13 | Employment Insurance (EI): Maximum annual employee premium - Quebec only | Employment and Social Development Canada | Employment and Social Development Canada | $587,52 | $781.05 | Each payroll | Online |
| 14 | Fonds des services de santé: Maximum Contributions | CNESST | Ministère de l'Emploi et de la Solidarité sociale | 2.70% if payroll expenditures are less than $1M | 1.65% if payroll expenditures are less than $1M | Each payroll | Online |
| 15 | Vacation Pay: Contribution Rate | CNESST | Ministère de l'Emploi et de la Solidarité sociale | 4% (-5 years), 6% (5 years+) | 4% (-3 years), 6% (3 years+) | Yearly | N/A |
| 16 | Fond de dével. et de compétences de la main-d'oeuvre | Revenu Québec | Ministère de l'Emploi et de la Solidarité sociale | 1% if payroll expenditures are more than $1M | 1% if payroll expenditures are more than $2M | Yearly | Online |
