N-1.1 - Act respecting labour standards

Section 39.0.2 Disposition versions

2005-12-13

39.0.2. Every employer subject to contribution shall, in respect of a calendar year, pay to the Minister of Revenue a contribution equal to the product obtained by multiplying by the rate fixed by regulation made under paragraph 7 of section 29 the remuneration subject to contribution paid by the employer in the year and the remuneration the employer is deemed to pay in respect of the year to or in respect of the employer’s employee working in Québec.

Every employer subject to contribution who would be governed by a decree referred to in the third paragraph, had the decree not expired, shall, in respect of a calendar year, pay to the Minister of Revenue a supplementary contribution equal to the product obtained by multiplying, by the rate fixed for that purpose by a regulation under paragraph 7 of section 29, that portion of any amount referred to in the first paragraph on which the employer is required to pay the contribution provided for therein and which, had the decree not expired, would come under paragraph 3 of the definition of “remuneration subject to contribution” in the first paragraph of section 39.0.1.

The decrees referred to in the second paragraph are

(1)  the Decree respecting the men’s and boys’ shirt industry (R.R.Q., 1981, c. D-2, r.11);

(2)  the Decree respecting the women’s clothing industry (R.R.Q., 1981, c. D-2, r.26);

(3)  the Decree respecting the men’s clothing industry (R.R.Q., 1981, c. D-2, r.27);

(4)  the Decree respecting the leather glove industry (R.R.Q., 1981, c. D-2, r.32).

For the purposes of this chapter, the contribution of an employer subject to contribution means the contribution payable under the first paragraph and, where applicable, the contribution payable under the second paragraph.

1994, c. 46, s. 6; 1997, c. 85, s. 363; 1999, c. 57, s. 2; 2005, c. 38, s. 348.

1999-11-11

39.0.2. Every employer subject to contribution shall, in respect of a calendar year, pay to the Minister of Revenue a contribution equal to the product obtained by multiplying by the rate fixed by regulation made under paragraph 7 of section 29 the remuneration subject to contribution paid by the employer in the year and the remuneration the employer is deemed to pay in respect of the year under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3) to his employee working in Québec and, except to the extent that it is otherwise referred to in this section, the portion referred to in section 43.2 of that Act of any contribution, together with the related tax, that the employer pays to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act in respect of such an employee who receives the remuneration subject to contribution.

Every employer subject to contribution who would be governed by a decree referred to in the third paragraph, had the decree not expired, shall, in respect of a calendar year, pay to the Minister of Revenue a supplementary contribution equal to the product obtained by multiplying, by the rate fixed for that purpose by a regulation under paragraph 7 of section 29, that portion of any amount referred to in the first paragraph on which the employer is required to pay the contribution provided for therein and which, had the decree not expired, would come under paragraph 3 of the definition of “remuneration subject to contribution” in the first paragraph of section 39.0.1.

The decrees referred to in the second paragraph are

(1)  the Decree respecting the men’s and boys’ shirt industry (R.R.Q., 1981, c. D-2, r.11);

(2)  the Decree respecting the women’s clothing industry (R.R.Q., 1981, c. D-2, r.26);

(3)  the Decree respecting the men’s clothing industry (R.R.Q., 1981, c. D-2, r.27);

(4)  the Decree respecting the leather glove industry (R.R.Q., 1981, c. D-2, r.32).

For the purposes of this chapter, the contribution of an employer subject to contribution means the contribution payable under the first paragraph and, where applicable, the contribution payable under the second paragraph.

1994, c. 46, s. 6; 1997, c. 85, s. 363; 1999, c. 57, s. 2.

1997-12-19

39.0.2. Every employer subject to contribution shall, in respect of a calendar year, pay to the Minister of Revenue a contribution equal to the product obtained by multiplying by the rate fixed by regulation made under paragraph 7 of section 29 the remuneration subject to contribution paid by the employer in the year and the remuneration the employer is deemed to pay in respect of the year under the second paragraph of section 979.3 and section 1019.7 of the Taxation Act (chapter I-3) to his employee working in Québec and, except to the extent that it is otherwise referred to in this section, the portion referred to in section 43.2 of that Act of any contribution, together with the related tax, that the employer pays to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act in respect of such an employee who receives the remuneration subject to contribution.

1994, c. 46, s. 6; 1997, c. 85, s. 363.

1994-12-21

39.0.2. Every employer subject to contribution shall, in respect of a calendar year, pay to the Minister of Revenue a contribution equal to the product obtained by multiplying by the rate fixed by regulation made under paragraph 7 of section 29 the remuneration subject to contribution paid by the employer in the year and the remuneration the employer is deemed to pay in respect of the year under section 979.3 of the Taxation Act (chapter I-3) to his employee working in Québec and, except to the extent that it is otherwise referred to in this section, the portion referred to in section 43.2 of that Act of any contribution, together with the related tax, that the employer pays to the administrator of a multi-employer insurance plan, within the meaning of section 43.1 of the said Act in respect of such an employee.

1994, c. 46, s. 6.