Labor Standards in Québec
The Commission des normes du travail du Québec informs the Québec population on matters dealing with labor standards, supervises the application of labor standards, receives complaints from employees, transmits recommendations to the Minister of Labor and endeavors to bring about agreements between employers and employees. They also issue a publication detailing the minimum conditions of employment for all Québec employees. For more details and information, refer to www.cnt.gouv.qc.ca (514-873-7061). Their office is located at the Regional Offices of the Commission des normes du travail, 26th Floor, 500 Rene-Levesque Blvd. West, Montreal, Qc, H2Z 2A5.
Effective May 1, 2013 the general rate of minimum wage is $10.15 per hour. This rate changes every year. Contact the Commission des normes du travail du Québec at 514-873-7061 or visit their website www.cnt.gouv.qc.ca for wage rates applicable to tip-earning employees and individuals working in the garment or domestic industries, whose rates differ from the general rate.
T4 and T4 Summary to Revenue Canada
In all instances, you have to file your T4 and T4 Summary (which is a report on the total amount of source deductions that you collected from your employees for the year plus the portion you paid), on or before the last day of February following the calendar year to which the information return applies. For details on completing the T4 slip(s) and T4 Summary, refer to www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/menu-eng.html.
Relevé 1’s and RL-1 Sommaire to Revenu Québec
In all instances, you have to file your Relevé-1’s and RL-1 Sommaire (which is a report on the total amount of source deductions that you collected from your employees for the year plus the portion you contributed), before the last day of February following the calendar year to which the information return applies. For details on completing these forms, refer to
ROE (Record of Employment)
When an employee has quit, was laid-off or their employment was terminated, or may have seven consecutive calendar days without both work and insurable earnings from the employer, then by law, an ROE must be completed and given to the employee. The employee requires this report in order to apply for employment insurance benefits. You must contact Service Canada at 450-445-0411 or 1-800-550-9004 to order these reports which takes about 10 working days to receive by mail. The report has 3 copies, one for your employee, one the employer keeps for the file and one is mailed to Revenue Canada’s Bathurst, New Brunswick office. All instructions on completing the report and the mailing address are contained in the report. A penalty may apply to employers who fail to issue an ROE to their employees.