Contribution to the financing of the Commission des normes du travail (CNT)

As a rule, you are required to pay a contribution to the financing of the CNT of 0.08% of the total remuneration subject to the contribution that you pay to your employees. The maximum remuneration subject to the contribution has been set at $57,000 for 2006. For further information about the contribution and the employers and remuneration not subject to the contribution, see Chapter 9 of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V).

To calculate the contribution, you must use form LE-39.0.2-V, Calculation of the Employer Contribution to the Financing of the Commission des Normes du Travail. As a rule, the contribution for the year must be paid by the last day of February of the following year.

When you pay the contribution, you must submit the remittance slip attached to the Summary of Source Deductions and Employer Contributions (form RLZ-1.S-V). If you are using the Online filing of RL-1 slips and the Summary of Source Deductions and Employer Contributions service to remit by Internet, do not submit the paper remittance slip to Revenu Québec.

If you require information concerning labour standards, contact the Commission des normes du travail.