Obligatory deductions at source 

Some of the money withheld is obligatory for all workers in Québec. These deductions include federal and provincial income tax, along with contributions to Employment Insurance (EI), the Québec Pension Plan (QPP), and the Québec Parental Insurance Plan (QPIP). These rates are determined by the Government of Canada and the Gouvernement du Québec.

If you are performing construction work subjected to Act R-20, your employer is obliged to deduct other sums from your pay and send them to the CCQ each month.

Contributions for social benefits 

As stipulated in the collective agreements, money deducted at source for social benefits includes two elements: 

• The MÉDIC Construction insurance plan:
  
  
  • The employee contribution for the insurance plan, as well as the applicable provincial tax, is deducted from your pay.
  • Note that your employer also contributes to your insurance plan. According to the different income tax laws, the value of the benefit from the employer contribution to the insurance plan constitutes a taxable benefit that appears on your pay slip.
• The construction industry’s pension plan:
  
  
  • The employee contribution to the pension plan is deducted from your pay and varies by trade or occupation, apprentice or journeyperson status, the sector, and the pay schedule.
  • Note that your employer also makes an employer contribution to the pension plan, but this amount is generally not shown on your pay slip.

The amounts of the contributions to social benefits are stipulated in the industry’s different collective agreements. 

Contributions redistributed to the union associations 

Contributions are deducted by your employer and remitted to the CCQ, which redistributes them to your union. These contributions include your union dues, the amount of which is determined by your association, and a sectorial contribution intended to offer labour-relations training to their members. The amount of this contribution is determined in the collective agreements. There is one exception: in the residential sector, the sectorial contribution is paid by the employer.

The CCQ levy

This contribution is the CCQ’s main source of funding and is payable in equal shares by you and your employer. It enables the CCQ to carry out mandates assigned to it by law, such as ensuring compliance in the industry. The levy corresponds to 0.75% of your salary, deducted each week from your pay.

Is money deducted at source from your pay for your vacations? 

No. The indemnities for obligatory annual vacations (6%), paid statutory holidays (5.5%), and sick leave (1,5%), often called “vacation pay,” constituting 13% of your gross pay, is paid by your employer to the CCQ, which places this money in a fund and remits it to you before the summer and winter holidays. The interest generated by this fund is also remitted to you once a year, before the summer holiday.