1. The levy imposed by the Commission de la construction du Québec is:(1) in the case of an employer, 0.75 of 1% of the total remuneration paid to his employees;
(2) in the case of an independent contractor, 0.75 of 1% of his remuneration as an independent contractor;
(3) in the case of an employee, 0.75 of 1% of his remuneration.
Notwithstanding the first paragraph, the minimum amount that an employer or an independent contractor is bound to pay the Commission per monthly period is $10.