Payroll – Know The Laws Of Your Province

In Quebec, employers must comply with payroll obligations under the Act Respecting Labour Standards, Sections 40 to 51.0.1. They are required to pay at least the government-regulated minimum wage, issue pay every 16 days, and provide a clear pay sheet. Deductions are only allowed if authorized by law or with written employee consent. Employers must not interfere with tips or charge employees credit card fees.

CHAPTER IV – LABOUR STANDARDS

DIVISION I – WAGES

The minimum wage payable to an employee shall be determined by regulation of the Government.

An employee is entitled to be paid a wage that is at least equivalent to the minimum wage. Section 40.

No benefit having pecuniary value may be taken into account in computing the minimum wage. Section 41.

No employer may remunerate an employee at a lower rate of wage than that granted to his other employees performing the same tasks in the same establishment solely because of the employee’s employment status, and in particular because the employee usually works fewer hours each week. Section 41.1.

No personnel placement agency may remunerate an employee at a lower rate of wage than that granted to the employees of the client enterprise who perform the same tasks in the same establishment solely because of the employee’s employment status, and in particular because the employee is remunerated by such an agency or usually works fewer hours each week. Section 41.2.

Wages must be paid in cash in a sealed envelope, by cheque or by bank transfer.

An employee is deemed not to have received payment of the wages due to the employee if the cheque delivered to the employee is not cashable within the two working days following its issue. Section 42.

Wages must be paid at regular intervals of not over sixteen days, or one month in the case of managerial personnel or of workers contemplated in subparagraphs i, ii, and iii of paragraph 10 of section 1. However, any amount in excess of the regular wages, such as a bonus or premium for overtime, earned during the week preceding payment of the wages may be paid with the subsequent regular payment or, where that is the case, at the time prescribed by a particular provision of a collective agreement or decree.

Notwithstanding the first paragraph, an employer may pay an employee within one month following the commencement of their employment. Section 43.

The wages of an employee must be paid directly to the employee, at the employee’s place of employment and on a working day, except where the payment is made by bank transfer or is sent by mail.

The wages of an employee may also, at the employee’s written request, be remitted to a third person. Section 44.

If the usual day of payment of wages falls on a general statutory holiday, the wages are paid to the employee on the working day preceding that day. Section 45.

The employer must remit to the employee, together with their wages, a pay sheet containing sufficient information to enable the employee to verify the computation of their wages. That pay sheet must include, in particular, the following information, where applicable:

(1) The name of the employer.

(2) The name of the employee.

(3) The identification of the employee’s occupation.

(4) The date of the payment and the work period corresponding to the payment.

(5) The number of hours paid at the prevailing rate.

(6) The number of hours of overtime paid or replaced by a leave with the applicable premium.

(7) The nature and amount of the bonuses, indemnities, allowances or commissions that are being paid.

(8) The wage rate.

(9) The amount of wages before deductions.

(10) The nature and amount of the deductions effected.

(11) The amount of the net wages paid to the employee.

(12) The amount of the tips reported by the employee pursuant to section 1019.4 of the Taxation Act (chapter I-3).

(13) The amount of the tips he has attributed to the employee under section 42.11 of the Taxation Act.

The Government, by regulation, may require any other particular it deems pertinent. It may also exempt a category of employers from the application of any of the above particulars. Section 46. (1) to (13).

No signing formality other than that establishing that the sum remitted to the employee corresponds to the amount of net wages indicated on the pay sheet may be required upon payment of the wages. Section 47.

Acceptance of a pay sheet by an employee does not entail the employee’s renunciation of the payment of all or part of the wages that are due to the employee. Section 48.

No employer may make deductions from wages unless he is required to do so pursuant to an Act, a regulation, a court order, a collective agreement, an order or decree, or a mandatory supplemental pension plan.

The employer may make deductions from wages if the employee consents thereto in writing, for a specific purpose mentioned in the writing.

The employee may at any time revoke that authorization, except where it pertains to membership in a group insurance plan, or a supplemental pension plan. The employer shall remit the sums so withheld to their intended receiver. Section 49.

Any gratuity or tip paid directly or indirectly by a patron to an employee who provided the service belongs to the employee of right and must not be mingled with the wages that are otherwise due to the employee. The employer must pay at least the prescribed minimum wage to the employee without taking into account any gratuities or tips the employee receives.

Any gratuity or tip collected by the employer shall be remitted in full to the employee who rendered the service. The words gratuity and tip include service charges added to the patron’s bill but do not include any administrative costs added to the bill.

The employer may not impose an arrangement to share gratuities or a tip-sharing arrangement. Nor may the employer intervene, in any manner whatsoever, in the establishment of an arrangement to share gratuities or a tip-sharing arrangement. Such an arrangement must result solely from the free and voluntary consent of the employees entitled to gratuities or tips.

However, an indemnity provided for in any of sections 58, 62, 74, 76, 79.7, 79.16, 80, 81, 81.1, 83, and 84.0.13 is computed, in the case of an employee who is an employee referred to in section 42.11 or 1019.4 of the Taxation Act (chapter I-3), on the basis of the wages increased by the tips attributed under that section 42.11 or reported under that section 1019.4. Section 50.

No employer may require an employee to pay credit card costs. Section 50.1.

No employer may refuse to receive a written report made pursuant to section 1019.4 of the Taxation Act (chapter I-3). Section 50.2.

The maximum amount that an employer may require for room and board from one of his employees is that which is fixed by regulation of the Government. Section 51.

Notwithstanding section 51, an employer may not require an amount for room and board from a domestic who is housed or takes meals in the employer’s residence. Section 51.0.1.

Further details on the Act Respecting Labour Standards can be found at gouv.qc.ca.