Overview

Capital
Quebec City
Currency
Canadian Dollar
Date Format
yyyy-mm-dd

calendar icon Public holidays calendar

Taxes

Employer
4% - Vacation Pay
0.74% - Parental Insurance
5.55% - Pension Contributions
1.25% - Employee Insurance
Employee
5.50% - Pension Contributions
0.00% - Up to 15,012
15.00% - 15,012.01 - 43,790
20.00% - 43,790 - 87,575
24.00% - 887,575 - 106,555
25.75% - 106,555 and up

Minimum Wage

General

The minimum wage in Quebec is 12.50 CAD per hour. |As of May 1, 2020, the minimum wage will raise too 13.10 CAD per hour.

Working Hours

General

In general, a full work week in Quebec is 40 hours. However, for some industries this varies:

 

Industry

Full work week

  

Clothing industry

39 hours

Forestry or sawmill

47 hours

Remote area or James Bay Territory

55 hours

Security + providing surveillance

44 hours

Security + doesn't provide surveillance

60 hours

Overtime

Overtime is allowed up to 60 hours weekly which must be agreed to in writing in advance. Employers are required to provide at least 11 consecutive hours of rest and 24 consecutive non working hours weekly. Overtiem pay is paid for every hour after 44 hours weekly at a rate of at least 1.5 times regular wage rate.

VAT

General

15% standard rate.

Payment

Payroll Frequency

The payroll cycle can be weekly, bi-weekly, semi-monthly or monthly.  However, it is important to note that in Canada in general, there are strict rules on paying employees on time.  

Mandatory Benefits

Pension Fund

Employers are required to contribute a total of 13.63% of workers wages to vacation pay, workers compensation, pension and other contributions. The minimum annual earnings used to calculate contributions are C$3,500. The maximum annual earnings used to calculate contributions are C$48,300. Earnings limit adjustment: Adjusted annually according to increases in the average industrial wage.

Social Security

Notice period is dependent on length of employment. Employees of under 3 months dont require notice. From 3 months to 1 year, 1 week notice. From 1 year to less than 3 years, 2 weeks’ notice. 3 years to less than 4 years, 3 weeks’ notice. From 4 to 5 years, 4 weeks’ notice, and 1 week of additional notice time until 8 years in the company. From 8 years and on, 8 weeks only. Termination Pay can be made in lieu of either partial or full notice.

Payroll

Pay Date

The pay date varies depending on the payroll cycle, however, an employee must be paid at least once a month. 

Working Hours

In general, a full work week in Quebec is 40 hours. However, for some industries this varies: 

Industry

Full work week

  

Clothing industry

39 hours

Forestry or sawmill

47 hours

Remote area or James Bay Territory

55 hours

Security + providing surveillance

44 hours

Security + doesn't provide surveillance

60 hours

Overtime Payment

Overtime pay is calculated on a weekly basis and is paid at a rate of 150% of the regular pay.  If the employee requests, it is possible to replace the overtime hours with paid leave. 

Termination

Termination Process

In Quebec, the employer must give the employee a written notice of termination in the event of a termination or a layoff that lasts more than 6 months. 

For fixed term contracts where the contract is expiring or if the task the employee was hired for is completed, there is no need to provide a notice of termination.   

After the employment is terminated, the employer may be required to provide a work certificate.  The work certificate has a specific list of information:  

  • Nature and duration of the employment
  • Dates the employee was employed for
  • Name and address of the employer
Advance Notice

The notice period depends on how long the employee has been employed.  If the employee has served less than 3 months or are being terminated on grounds of misconduct, then the employee is not required to provide notice. 

 

Length of employment

Notice

  

3 months-1 year

1 week

1-5 years

2 weeks

5-10 years

4 weeks

10+ years

8 weeks

 

 

It is also acceptable to pay the employee in lieu of notice. 

Severance Pay

In Quebec, there is no entitlement for severance pay. 

Termination Pay

If worker does not receive adequate notice of their termination (as described above), they are entitled to termination payment equal to payment worker would have otherwise been entitled to during notice period.