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 $18,056 in 2024 (up from $17.183 in 2023).
- Federal Basic Exemption - The Federal Basic Exemption amount is $15,705 in 2024 (up from $15,000 in 2023).
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:
- An Act Respecting Labour Standards - Publications Québec
- An Act Respecting Labour Standards - CanLII
Minimum Wage in Quebec
The province of Quebec rate standards are as follows:
| Parties Applicable | Wage Rate |
|---|---|
| General | General - $15.25 as of May 1, 2023 (rising to an estimated $16.25 on May 1, 2024). |
| Restaurant or hotel employees who receive gratuities | $12.20 as of May 1, 2023. |
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 2024 is $94,000 (up from $91,000 in 2023). 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 | 2024 | 2023 | 2022 | 2021 | Day Observed |
|---|---|---|---|---|---|
| New Year's Day | Mon., January 1 | Sun., January 1 | Sat., January 1 | Fri., January 1 | January 1 |
| *Good Friday | Fri, March 29 | Fri, April 7 | Fri, April 15 | Fri, April 2 | The Friday before Easter Sunday |
| National Patriots Day | Mon, May 20 | Mon, May 22 | Mon, May 23 | Mon, May 24 | The Monday preceding May 25th |
| ** Féte Nationale (St. Jean Baptiste Day) | Mon., June 24 | Sat., June 24 | Fri., June 24 | Thu., June 24 | June 24 |
| Canada Day | Mon., July 1 | Sat., Jul. 1 | Fri., Jul. 1 | Thu., Jul. 1 | July 1 |
| Labour Day | Mon., September 2 | Mon., Sep. 4 | Mon., Sep. 5 | Mon., Sep. 6 | The First Monday in September |
| Thanksgiving Day | Mon., October 14 | Mon., Oct. 9 | Mon., Oct. 10 | Mon., Oct. 11 | The Second Monday in October |
| Christmas Day | Wed., December 25 | Mon., Dec. 25 | Sunt., Dec. 25 | Sat., Dec. 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.
How to Calculate Statutory Holiday Pay...
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
| 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 |
| Number of Employees | Notice Required |
|---|---|
| 10 to 99 | 8 weeks |
| 100 to 299 | 12 weeks |
| 300 or more | 16 weeks |
Vacationable Earnings
| 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 | |
| Length of employment | Vacation Entitlement | Vacation Indemnity |
|---|---|---|
| Less than 1 year | 1 day per full month of uninterrupted service, not exceeding 2 weeks | 4% of gross wages |
| 1 year to less than 3 years | Up to 2 uninterrupted weeks | 4% of gross wages |
| 3 years or more | Up to 3 uninterrupted weeks | 6% of gross wages |
Provincial Health
Quebec employers must pay a contribution to the health services fund corresponding to the total salaries or wages subject to the contribution that they pay to their employees, multiplied by the applicable contribution rate. The rate is based on the total payroll for the year and the sector of activity.
| Total Annual Payroll | HSF Rate (for businesses in primary and manufacturing) |
HSF Rate (for businesses other than primary and manufacturing) |
HSF Rate (for public-sector employers) |
|---|---|---|---|
| $1 million or less | 1.25% | 1.65 | 4.26 |
| $1 Million, but less than $7 Million | Use the formula defined in the Quebec form TP-1015.G-V for employers with payrolls between $1m and $7m. |
Use the formula defined in the Quebec form TP-1015.G-V for employers with payrolls between $1m and $7m. |
4.26 |
| Payrolls that exceed $7 Million. | 4.26% | 4.26% | 4.26 |
For further details, visit the Quebec government's Contribution to the Health Services Fund web page.
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