Here is the actual cost of an employee’s salary paid at the minimum wage in 2025 vs 2010 (source: Emploi et Solidarité Sociale Québec). These benefits apply to a convenience store employee with less than 3 years of working experience in the store and to an employer with an overall store payroll of less than $1 million.

No	Fee / Permit Name	2010 Costs	2010 Total	2025 Costs	2025 Total	Difference
1	Minimum Wage	$9.50/hour on May 1st 2010	$9.50	$16.10/hour on May 1st 2025	$16.10	+ 69%
2	Commission des Normes du Travail: Contribution Rate	0.08% of gross salary	$0.0076	0.06% of gross salary	$0.0096	+ 27%
3	Régime des Rentes: Contribution Rate	4.950%	$0.470	6.40% of gross salary	$1.03	+ 119%
4	Régime québécois d'assurance parentale: Contribution Rate	0.767% of gross salary	$0.073	0.692% of gross salary	$0.111412	+ 53%
5	Commission Santé & Sécurité au travail: General Contribution Rate (convenience store)	2.170% of gross salary	$0.206	1.21% of gross salary	$0.19481	- 5.4%
6	Employment Insurance (EI)	1.36% of gross salary	$0.123	1.31% of gross salary	$0.2093	+ 70%
7	Fonds des services de santé: Minimum Contributions	2.70% if payroll expenditures are less than $1M	$0.257	2.50% if payroll expenditures are less than $1M	$0.4025	+ 57%
8	Vacancy Pay: Contribution Rate	4% (-5 years), 6% (5 years+)	$0.38	4% (-3 years), 6% (3 years+)	$0.644	+ 66%
9	Fond de dével. et de compétences de la main-d'oeuvre	1% if payroll expenditures are more than $1M	$0	1% if payroll expenditures are more than $2M	$0
		TOTAL GROSS SALARY	$11.02/hour		$18.70/hour	+ 70%
		TOTAL EMPLOYER CONTRIBUTIONS	$1.52/hour		$2.60/hour	+ 71%
		TOTAL % EMPLOYER CONTRIBUTIONS	16.0%		16.15%	+ 0.1%

Highlights:

• From May 1, 2010 to May 1, 2025, the all-inclusive hourly minimum wage went from $11.02 to $18.70, an increase of 70%;

• Benefits payable by c-store employers add 16.15% to their salary.

Among the payroll taxes that changed the most in 2025 are:

• the Healthcare contribution increased from 1.85% to 2.50%;

• the Employment Insurance contribution decreased from 1.65% to 1.31%;

• the minimum wage increased modestly from $15.75 to $16.10.