Contribution to the Fonds national de formation de la main-d'œuvre (FNFMO)

If your total payroll exceeds $1 million, you are required to participate in the development of worker training by allotting at least 1% of your payroll to qualified training expenditures.

If you fail to do so, you must pay to the Fonds national de formation de la main-d'ouvre (FNFMO) a contribution equal to the difference between 1% of your total payroll and the amount of your eligible training expenditures.

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.

To calculate your contribution, use form RLZ-1.S-V. Also indicate on this form your total payroll and your eligible training expenditures.

Consult Chapter 10 of the Guide for Employers: Source Deductions and Contributions (TP-1015.G-V) for more information on the contribution to the FNFMO.

For further information on qualified training expenditures, consult the publication The Ministère du Revenu du Québec and the Application of the Act to foster the development of manpower training (IN-234-V).