Quebec Payroll rates and HR information updatesQuebec Payroll rates and HR information updates

Quebec Provincial Payroll Information

This page provides provincial payroll information for the province of Quebec. Click one of the links below to move directly to the corresponding section. To view Federal information, please click here

Choose a Topic:

Minimum Wage  Hours of work  Worker's Compensation  Leaves  Statutory Holidays  Minimum Age  Pay Statements  Terminations  Vacationable Earnings  Provincial Health

 

  • TP-1015.3-V - Basic Personal Amount - Every person employed in Quebec and every pensioner residing in Quebec can claim the personal exemption amount of $11,635 for 2017.
  • Federal Basic Exemption - The Federal Basic Exemption amount is $11,635 for 2017.

Note: This information is meant to serve as a guide only. Readers are encouraged to consult the full legislation of Quebec's An Act Respecting Labour Standards. Here are some online resources:


Minimum Wage in Quebec

The province of Quebec has four wage rate standards as follows:

Parties Applicable Wage Rate
General

$11.25 as of May 1, 2017.

Restaurant or hotel employees who receive gratuities $9.20

Hours of Work in Quebec

The type of employee excluded from this legislature are management, students, farm workers, fish processors, etc.

Maximum No regulation - must be safe for workers
Statutory Holidays ** Include statutory hours in overtime calculation that are not worked. Statutory hours that are worked are Excluded
Overtime Any hours more than 40.00 hours/week
Overtime Rate 1 and 1/2 times the employee's regular rate of pay
Break Period 1/2 hour per consecutive 5 hours worked
Rest Period 32 consecutive hours/week

Worker's Compensation

The Maximum Assessable Earnings amount for 2017 is $72,500. The deadline for submission is due before March 15th.

Included
Car allowances (if taxable) Pre-retirement with pay
Bonuses Regular salary or wages/overtime
Call back pay Shift premium
Call in pay Short-term disability paid by the employer (only 105 days of sick pay)
Clothing allowances (if taxable) Sick pay (105 days per year)
Commissions Standby pay
Gifts (cash and in-kind) Temporary lay-off with pay
Gratuities Travel allowances (if taxable)
Long-term disability paid by the employer (only 105 days of sick pay) Vacation pay/statutory pay
Maternity with pay Wages in lieu of notice / indemnity
Moving allowances (if taxable) WCB- top up
Pay in lieu of notice  
 
Taxable Benefits such as:
Board & lodging Loans
Company car Private health care
Life insurance RRSP/stock options
 
Excluded
Directors' fees Sick pay on termination
Life insurance WCB award
Retiring allowance Medical premiums (provincial)
Severance pay  

Leaves of Absence in Quebec

Maternity Leave
Time with Employer no specific time period
Required Notice three weeks written notice
Length of Leave 18 weeks taken no sooner than 16 weeks before the expected birth with a minimum of two weeks after birth.
Paid No
 
Parental leave (available to either parent)
Time with Employer no specific time period
Required Notice Tthree weeks written notice
Length of Leave 52 weeks without pay, starting no earlier than the child's birth day or the day the child comes into custody. Leave ends not later than 104 weeks after the day the child is born or 104 weeks after child comes into custody (in adoption cases).
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave four consecutive hours
Paid Yes
 
Bereavement
Time with Employer N/A
Required Notice One week prior to leave
Length of Leave one day leave with pay and one day without pay on the death of an immediate member. An employee can also be absent from work for four additional days without pay upon request.
Paid depends on the circumstances, see above
 
Child Care Leave
Time with Employer 60 days
Required Notice As soon as possible prior to the leave start date
Length of Leave Five days - first two with pay, last three without pay, within 15 days of childs arrival at employee's home. Also employee may be absent for five days without pay for parental obligations. without pay.
Paid Dependent on the circumstances, see above
 
Compassionate Care Leave
Time with Employer At least 3 months of uninterrupted service
Required Notice As soon as possible prior to the leave start date
Length of Leave Up to 12 weeks. May be extended up to 104 weeks in cases where the employee takes leave to care for a minor.
Paid Six weeks of Employment Insurance benefits may be paid to EI eligible employees.

Statutory Holidays in Quebec

Holiday 2017 2016 2015 2014
New Year's Day Sun., Jan. 01 Fri., Jan. 01 Thu., Jan. 01 Wed., Jan. 01
Louis Riel Day Mon, Feb. 20 Mon, Feb. 15 Mon, Feb. 16 Mon, Feb. 17
*Good Friday Fri., Apr. 14 Fri., Mar. 25 Fri., Apr. 03 Fri., Apr. 18
St. Jean Baptiste Day Sat., Jun. 24 Fri., Jun. 24 Wed., Jun. 24 Tue., June. 24
Canada Day Sat., July 01 Fri., July 01 Wed., July 01 Tue., July 01
Labour Day Mon., Sep. 04 Mon., Sep. 05 Mon., Sep. 07 Mon., Sep. 01
Thanksgiving Day Mon., Oct. 09 Mon., Oct. 10 Mon., Oct. 12 Mon., Oct. 13
Christmas Day Mon., Dec. 25 Sun., Dec. 25 Fri., Dec. 25 Thu., Dec. 25

In accordance with the Canadian Labour Standards Code, whenever the following holidays land on a Saturday or Sunday, New Year's Day, Canada Day, Christmas Day -- the employer must grant his or her employee a holiday with pay on the next working day immediately preceding or following the holiday, providing that the holiday is a provincial requirement. If a statutory holiday is worked on a regularly scheduled work day then the employee must receive their average daily pay plus regular pay for the hours worked or receive a day off within three weeks of the holiday at their regular rate of pay.

* Good Friday or Easter Monday, at the option of the employer, or Easter Sunday for employees of a commercial establishment, usually open on Sundays, where the public cannot be admitted on Easter Sunday under the Retail Sales Act.

** The National Holiday is legislated under the National Holiday Act. Eligibility and payment requirements for the holiday differ from all other statutory holidays.

The Commercial Establishments Closing Act includes the following observances: January 1, January 2, Easter Sunday, National Holiday (June 24 or June 25, if June 24 is a Sunday), July 1 (or July 2 if July 1 is a Sunday), The first Monday in September, December 25, December 26 (until 1:00 p.m.) and other days set by the government.

Minimum Age

Quebec doesn't have any minimum age requirements. "Adult" status is given to anyone who is at least 16 years of age. The operation of heavy machinery is not allowed for anyone under the age of 18.

Pay Statements

For Quebec the pay frequency minimum, is semi-monthly. The employee must receive their pay every 16 days. By legislation, Quebec pay statements must contain the following (though employers may include additional items):

Pay statement inclusions
Allocated gratuities Bonus, commissions and allowances
Declared gratuities Itemized Deductions
Gross earnings Hourly pay rate
Hours paid at current rate Name of the employer
Net pay Occupation of employee
Overtime hours and rate Payment date & and pay period of payment
Other earnings or payments Statutory, public, general and holiday pay hours
Surname & Given name of the employee Vacation pay

Termination Notice

Individual Terminations
Length of Employment Notice Required
Under 3 months None
Between 3 months and 1 year 1 week
Between 1 year and 5 years 2 weeks
Between 5 years and 10 years 4 weeks
10 years or more 8 weeks

Group Terminations
Number of Employees Notice Required
10 to 99 8 weeks
100 to 299 12 weeks
300 or more 16 weeks

Vacationable Earnings

Inclusions and Exclusions
Included
Work related bonuses (cash) Profit Sharing
Call in pay Regular salary/wages/retroactive
Call back pay Retro pay
Commissions earned at employer's premises Shift premium
Commissions earned by a route salesman (included under unique circumstances) Sick pay - Sick days
Commissions earned away from employer's premises Standby pay
Directors' fees Statutory - Company Holidays (floaters)
Overtime pay Statutory - General Holiday pay
Pay in lieu of notice/Termination pay (contact Information Services for ruling) Tips and Gratuities (employer controlled)
Previously paid vacation pay Severance/Plant severance (contact Information Services for ruling)
 
Excluded
Allowances (Car, clothing, moving, travel, housing, meals, tools) Gifts (cash or in kind)
Discretionary bonuses (cash) Maternity leave top-ups
Employer-paid long term disability Retiring allowance (lump sum and installments)
Employer-paid short term disability  
 
Taxable benefits such as:
* Board & lodging * Life Insurance
* Company car (see final ruling) * Loans
Parking RRSP / Stock options
Provincial medical Awards / gifts in-kind
* see final ruling

Vacation Entitlement
Length of employment Entitlement
Less than 1 year 1 day per month
Less than 5 years Up to 2 uninterrupted weeks
5 years or more Up to 3 uninterrupted weeks

Provincial Health

The contribution's are made by the employer and are based on the total provincial payroll (before deductions).

Quebec Health Services Fund Contributions
Total Annual Payroll HSF Rate (for businesses other
than primary and manufacturing)
HSF Rate (for businesses in
primary and manufacturing)
$1 million or less 2.5% 1.55
$1 Million, but less than $5 Million Use the formula defined in the Quebec form
TP-1015.G-V for employers with payrolls between $1m and $5m.
Use the formula defined in the Quebec form
TP-1015.G-V for employers with payrolls between $1m and $5m.
Payrolls that exceed $5 Million. 4.26% 4.26%

 


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