2021 Costs of Employee Benefits for Employers

Here are the social charges payable in Quebec in 2021 compared with 2010. The table also includes some of the technicalities related to expenses including, for example, the “insurable maximums” which keep rising from year to year and which can represent a significant factor of increase. Many of the data presented are clickable and will take you to the relevant government pages (mostly in French only).

NoLicense / Permit NameDepartmentMinistry2010 Costs2021 CostsFrequencyTransaction Mode
1Minimum WageCNESSTMinistère du Travail, de l'Emploi et de la Solidarité sociale$9.50/hour on May 1st 2010$13.50/hour on May 1st 2021Each payrollN/A
2Commission des Normes du Travail: Contribution RateCNESSTMinistère de l'Emploi et de la Solidarité sociale0.08% of gross salary0.07% of gross salaryEach payrollOnline
3Commission des Normes du Travail: Maximum Remuneration Subject to the Contribution Related to Labour StandardsCNESSTMinistère de l'Emploi et de la Solidarité sociale$62,500$83,500YearlyOnline
4Régime des Rentes: Contribution RateRetraite QuébecMinistère des Finances4.950%5.90% of gross salaryEach payrollOnline
5Régime des Rentes: Yearly Maximum ContributionRetraite QuébecMinistère des Finances$2,163.15$3,427.90YearlyOnline
6Régime des Rentes: Yearly Maximum Admissible EarningsRetraite QuébecMinistère des Finances$43,700$61,600YearlyOnline
7Régime québécois d'assurance parentale: Contribution RateRevenu QuébecMinistère de l'Emploi et de la Solidarité sociale0.767% of gross salary0,692% du salaire brutEach payrollOnline
8Régime québécois d'assurance parentale: Yearly Insurable EarningsRevenu QuébecMinistère de l'Emploi et de la Solidarité sociale$62,500$83,500YearlyOnline
9Commission Santé & Sécurité au travail: General Contribution Rate (convenience store)CNESSTMinistère de l'Emploi et de la Solidarité sociale2.170% of gross salary1.49% of gross salaryEach payrollOnline
10Commission Santé & Sécurité au travail: Yearly Insurable EarningsCNESSTMinistère de l'Emploi et de la Solidarité sociale$62,500$83,500YearlyOnline
11Employment Insurance (EI) -
Quebec rates
Employment and Social Development CanadaEmployment and Social Development Canada1.36% of gross salary1.18% of gross salaryEach payrollOnline
12Employment Insurance (EI): Maximum annual insurable earnings - Qc & Can.Employment and Social Development CanadaEmployment and Social Development Canada$43,200$56,300Each payrollOnline
13Employment Insurance (EI): Maximum annual employee premium - Quebec onlyEmployment and Social Development CanadaEmployment and Social Development Canada$587,52$661.34Each payrollOnline
14Fonds des services de santé: Maximum ContributionsCNESSTMinistère de l'Emploi et de la Solidarité sociale2.70% if payroll expenditures are less than $1M1.65% if payroll expenditures are less than $1MEach payrollOnline
15Vacation Pay: Contribution RateCNESSTMinistère de l'Emploi et de la Solidarité sociale4% (-5 years), 6% (5 years+)4% (-3 years), 6% (3 years+)YearlyN/A
16Fond de dével. et de compétences de la main-d'oeuvreRevenu QuébecMinistère de l'Emploi et de la Solidarité sociale1% if payroll expenditures are more than $1M1% if payroll expenditures are more than $2MYearlyOnline