Filing a monthly report and paying amounts due
Employers and independent contractors that do work on construction sites subject to the Act Respecting Labour Relations, Vocational Training and Workforce Management in the Construction Industry (Act R-20) must file a monthly report with the CCQ even if no work has been carried out by the independent contractor or by the employer or its employees. The monthly report contains various information related to workers hired, hours worked per sector, etc. The monthly report must be accompanied by a payment corresponding to the remittances and contributions stipulated in the collective agreements and in Act R-20.
Notably, the monthly report includes:
- Identification of employees
- Their trade or occupation
- The sector and wage schedule in which the work was carried out
- Hours worked
- Wages paid
Independent contractors must also provide this information for the hours that they themselves have worked.
When the monthly report is filed, an invoice will be issued. The total amount of the invoice includes amounts related to the collective agreements and regulations, such as union dues, insurance premiums, pension contributions, allowances for annual vacations and paid statutory holidays, etc. It must be paid in full upon receipt.
To find out the monthly report periods and the vacations and holidays stipulated in the collective agreements, download the CCQ calendar.
Employers must produce their monthly reports electronically through the CCQ’s online services or by using accounting software or an authorized payroll services provider; they must make the payment in full of the remittances related to the monthly report by preauthorized payment or electronic payment.
Transmettre un rapport mensuel et payer les sommes dues
This document is your reference for filling out the employer's monthly report. It is full of information, including:
Transmettre un rapport mensuel et payer les sommes dues
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Filing Methods
Employers must submit their monthly report electronically through the CCQ’s online services, or via an accounting software or an authorized payroll service provider.
Several guidance tools are available to support employers with completion, uploading, and amendment of the monthly report.
Through the online services
Employers may fill out their monthly report directly and completely securely in their file, 24 hours a day, 7 days a week, free of charge. This service is offered under protected and secure conditions.
Click here to access the online services
View the video guide Filling out and submitting a monthly report
By using a service provider
Payroll services are service providers that can directly transmit the employer’s monthly report. The payroll service simply has to be in the list of suppliers authorized by the CCQ.
View the list of authorized service providers (accounting software and payroll services).
By uploading a file in JSON format
Various accounting software packages allow for automated creation of an electronic file containing all the data needed to file monthly reports. The person responsible can file a monthly report by uploading a file in JSON format by clicking on Rapport mensuel in the Mon organisation dropdown menu in their online file.
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Payment Methods
The monthly report must be filed and the total due must be paid by the 15th day of the month following the period covered. Payment methods available are:
- Payment by preauthorized debit: to use this payment method, simply fill out the registration form.
- Electronic payment: the employer may pay through it's financial institution by using the payee CCQ - Rapport mensuel (the name may differ in different financial institutions) .
Penalty and interest in case of late payment
An employer that send a monthly report and the related payment after the deadline set out in the Regulation respecting the register, monthly report, notices from employers and the designation of a representative (R-20, r.11) may be liable to penalty and interest charges.
The penalty and interest charges are established in accordance with section 81 c) of Act R-20, based on insurance, pension, and paid vacation contributions.
If there is a delay in submitting the monthly report and the associated payments, the interest is applied on a daily basis and the penalty is calculated progressively based on the number of days of delay:
- 7% of the amount due if the delay does not exceed 7 days
- 11% of the amount due if the delay exceeds 7 days but does not exceed 14 days
- 20% of the amount due if the delay exceeds 14 days
if the amounts due are not paid within 10 days following receipt of a late payment notice, the CCQ initiates other procedures and may refer the case to its lawyers.
When an employer believes that there were exceptional circumstances preventing it from filing the monthly report within the prescribed period, it may fill out and submit the form Demande de révision de pénalité with documentation, using the Contactez-nous form available in the online services.
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Changes to the monthly report
Demande de retrait ou de réduction des heures déclarées au rapport mensuel
If an error in the monthly report is noticed after it has been filed, the employer must submit an amended monthly report via the online services. View the video Modifying a monthly report.
Withdrawal or reduction of hours
When the revision concerns a withdrawal or reduction of hours declared, the employer must attach the form Demande de retrait ou de réduction des heures déclarées au rapport mensuel to its amended monthly report by clicking on the paperclip icon on the relevant line in the “Employee details” section. The form must be signed by the employee concerned in the request in order to authorize the CCQ to withdraw or reduce the hours in his or her file.
It is important to provide the amounts corresponding to the correction of hours requested so that the salary, the vacations and the paid statutory holidays, and union dues are also corrected.
Addition of hours
If the request for revision involves an addition to the hours declared in the monthly report, the employer must calculate the remittances and contributions corresponding to the modification requested. The amount must then be paid by electronic payment, separate from any payment for the monthly report in the current period, through the employer’s financial institution only, by choosing the payee CCQ - Rapport mensuel.
Please note that payments related to a revision of the monthly report cannot be made by preauthorized debit.
See all of the regulatory changes that apply to the monthly report.