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 $15,269 in 2019 (up from $15,012 in 2018).
  • Federal Basic Exemption - The Federal Basic Exemption amount is $12,069 in 2019 (up from $11,809 in 2018).

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

$12.00 as of May 1, 2018. Increasing to $12.10 on May 1, 2019.

Restaurant or hotel employees who receive gratuities $9.80 as of May 1, 2018. Increasing to $10.05 on May 1, 2019.

Hours of Work in Quebec

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

Period Rate
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 2019 is $76,500 (up from $74,000 in 2018). The deadline for submission is 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

Adoption or Birth
Time with Employer 60 days.
Required Notice Three weeks written notice.
Length of Leave 5 days.
Paid The first two days are with pay if the employee is credited with 60 days of service.
 
Bereavement
Time with Employer N/A
Required Notice As soon as possible before the leave occurs.
Length of Leave Up to 5 days.
Paid 2 days.
 
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 child's 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 No. Other federal programs may provide income replacement.
 
Family Death or Suicide Leave
Time with Employer N/A
Required Notice Written notice as soon as possible.
Length of Leave

5 days (two paid) for the death or funeral of an immediate family member. In the case of the suicide of the spouse or child of the employee, the latter is entitled to a maximum leave of 52 weeks, without pay. If the spouse or child of the employee dies as the result of a crime, the employee may be granted a leave without pay of up to 104 weeks.

Paid See above.
 
Family or Parental Leaves and Absences
Time with Employer 3 months.
Required Notice Written notice as soon as possible.
Length of Leave

Up to 27 weeks in cases of sickness, an organ or tissue donation for transplant, an accident or family obligations. Up to 104 weeks if the employee suffered serious injuries following a crime.

Paid No. Other federal programs may provide income replacement.
 
Maternity Leave
Time with Employer No specific time period.
Required Notice Three weeks written notice.
Length of Leave 18 weeks.
Paid No. Other federal programs may provide income replacement.
 
Parental Leave (Birth or Adoption)
Time with Employer No specific time period.
Required Notice Three weeks written notice.
Length of Leave Up to 104 weeks.
Paid No. Other federal programs may provide income replacement.
 
Paternity Leave
Time with Employer No specific time period.
Required Notice Three weeks written notice.
Length of Leave Up to 5 weeks.
Paid No. Other federal programs may provide income replacement.
 
Sick Leave
Time with Employer 90 days.
Required Notice N/A
Length of Leave 26 weeks in a calendar year.
Paid No
 
Voting Leave
Time with Employer N/A
Required Notice N/A
Length of Leave Four consecutive hours.
Paid Yes
 
Wedding or Civil Union
Time with Employer N/A
Required Notice N/A
Length of Leave One day.
Paid One day paid if the employee is being married, or one day unpaid of the employee is attending a wedding of a close family member.

Statutory Holidays in Quebec

Holiday 2019 Day Observed
New Year's Day Tue., January 1 January 1
Louis Riel Day Mon, Feb. 18 The third Monday in February
*Good Friday Mon, April 22 The Friday before Easter Sunday
National Patriots Day Mon, May 20 The Monday preceding May 25th
** Féte Nationale (St. Jean Baptiste Day) Mon., June 24 June 24
Canada Day Mon., July 1 July 1
Labour Day Mon., September 2 The First Monday in September
Thanksgiving Day Mon., October 14 The Second Monday in October
Christmas Day Tue., December 25 December 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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