IMPORTANT
Modifications to some locals of the Conseil provincial du Québec des métiers de la construction (International) will come into effect on November 29, 2026 (monthly report of December 2026).
Read the section Union Dues Rates for the details.
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Change to the tax rate on insurance premiums as of January 1, 2027
As announced in the 2025–26 budget of the Gouvernement du Québec, the tax rate on insurance premiums will increase from 9% to 9.975% starting January 1, 2027, so that it is harmonized with that of the Québec Sales Tax.
What this means for you
This modification will not lead to any changes to the employer contribution or the employee contribution to the MÉDIC Construction insurance plan. The tax increase will, however, affect the tax applicable to the invoices for these contributions starting January 1, 2027.
What employers must do
Please take account of the new rate when you process your employees’ pay and when you produce your monthly report for January 2027 (which must be submitted by February 15, 2027).
For more information on this change, consult the Revenu Québec website.
To view wage rates and social benefits, union dues and taxable benefits, you can either use the online services or view the current rates by using the tool below.
If you believe that you are not being compensated in accordance with the collective agreements, specifically with respect to overtime pay or travel expenses, find out how the Commission de la construction du Québec (CCQ) can help.
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Latest changes
In accordance with the collective agreements for the four sectors, changes to the monthly report are required as of the effective dates listed below.
Effective date Changes June 28, 2026
(July 2026 monthly report)
Calculation method applied to certain unions dues.
April 26, 2026
(May 2026 monthly report)
Rates, contributions, allowances, and premium:
- Annual rises in wage rates
- Rates for taxable benefits
- Contributions to social benefits
- Allowance for certain safety equipment
- Contributions to the welding qualification fund
- Allowance for the purchase and maintenance of diving equipment for divers
- Premium for work on rehabilitation of existing sewers.
December 28, 2025
(January 2026 monthly report)
Certain employee pension plan contributions and the calculation method applied to certain union dues.
July 27, 2025
(August 2025 monthly report)Various rates and contributions: calculation method applied to certain unions dues annual increase in wage rates, changes to taxable benefits rates and changes to contributions to social benefits. June 29, 2025
(July 2025 monthly report)Calculation method applied to certain unions dues. April 27, 2025
(May 2025 monthly report)Various rates and contributions: annual increase in wage rates, changes to taxable benefits rates, changes to contributions to social benefits and to the welding qualification fund.
December 29, 2024
(January 2025 monthly report)
Certain employee pension plan contributions and the calculation method applied to certain union dues. -
Annual increase in wage rates
As of April 26, 2026
Sectors Increase Light residential (R and R2)
Heavy residential (R1)
5.5%
5%
Civil Engineering and Roads (all schedules)
5%
Institutional and commercial 5% Industrial 5% Some trades and occupations may benefit from a wage catch-up.
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Pensions plan contributionsTo comply with the limitations of the Income Tax Act, published employee pension plan contribution rates may differ from those specified in the collective agreements. Click here to learn more about how pension plan contributions are allocated.
Wage Rates Tool
If there is a disparity between the rates displayed in the CCQ’s Wage Rates Tool and those given in the official versions of the collective agreements, the latter have priority.