Filing a monthly report and paying amounts due
Employers and independent contractors operating on construction sites subject to the Act respecting labour relations, vocational training and manpower management in the construction industry (Act R-20) must file a monthly report with the CCQ, even when no work has been carried out by the independent contractors, the employers themselves or their employees. The report contains information relating to workers hired and hours of work per sector of activity, etc. The monthly report must be accompanied by a payment corresponding to the remittances and contributions stipulated in the collective agreements and Act R-20.
A monthly report must include, among other things:
- Identification of the employees.
- Their trade or occupation.
- The sector and wage schedule where the work was carried out.
- Hours worked.
- Wages paid.
Independent contractors must provide this information for the hours they themselves have worked.
Employers must also forward the various remittances specified in the collective agreements and regulations, including union dues, insurance premiums, pension contributions and annual vacation and sick leave allowances, etc.
Download the CCQ calendar for the monthly report periods and the annual vacation periods stipulated in the collective agreements.
To lighten the administrative burden on construction companies and help them meet their obligations more easily, the CCQ allows them to fill out their monthly report in different modes, whether by internet, mail or telephone, and to make their payment for all remittances accompanying a monthly report by preauthorized payment, electronic payment or cheque.
To make it quicker and easier for employers to fulfill this obligation and help them avoid making mistakes, the CCQ offers them the option of filing their reports with our online services using accounting software or an online form, or filing their reports by telephone. Employers may also choose to complete their report in paper form and send it by mail.
Remittances must be paid no later than the 15th of each month following the period covered, by preauthorized payment, electronic payment through a financial institution, or by cheque.
Click here to access online services
Adapted to both large and small companies, the CCQ offers employers two ways to file their monthly reports online in a completely secure way, 24 hours a day, 7 days a week, and free of charge. These online services are offered in a protected, secure mode, whereby an employer uses accounting software or fills out the report directly online.
Using accounting software
A number of accounting software packages allow for the automatic creation of an electronic file containing all the necessary data. The Transmission of monthly report service is simple to use and transmits the report in a just few seconds.
Completing the form online
The Monthly report data entry form is particularly well adapted to small companies that do not use accounting software. This electronic version of the paper form now offers 199 lines of detail. This service reduces the risk of error by calculating and validating all data entered by the employer. Some information even appears automatically on screen and filling out the form has never been faster.
The CCQ offers assistance to employers wishing to file their report electronically. Employers can contact the CCQ for assistance by writing to firstname.lastname@example.org.
Filing the monthly report by telephone is meant for companies that do not yet have access to our online form or to an adapted accounting software package and that report hours for 10 employees or fewer per month.
This service allows employers to submit the basic data needed for the production of their monthly report by voice on the phone. CCQ personnel will then inform the employer of the required remittance amount. Subsequently, the employer receives a copy of the monthly report by mail or fax.
The telephone service for filing employers’ monthly reports is offered Monday to Friday, 8:30 a.m. to 4:30 p.m. on the five working days preceding the end of the period.
- To file monthly report by telephone (in the Montreal region): 514 798-0908
- To file monthly report by telephone (outside Montreal): 1 888 798-0908
2023 Schedule – Filing Monthly Report by Telephone
9 to 13 July:
10 to 14
February: 8 to 14 August:
8 to 14
8 to 14 September:
8 to 14
6 to 14
6 to 13
8 to 12 November: 7 to 14
8 to 14
December: 8 to 14
The monthly report may also be sent through the mail by filling out the Employer’s monthly report form supplied by the CCQ. Employers must calculate their remittances and consult the wage rates updates and any other information needed to do their report.
Click here to download the Reference Guide for Completing the Employer’s Monthly Report.
The monthly report must be filed and the total remittance paid no later than the 15th of the month following the period covered. Payment methods available are:
- Preauthorized debit: this payment method is used only by employers who file their monthly report electronically or by telephone. To sign up, use this form.
- Electronic payment: Employers can pay their remittances through the website of their financial institution.
- Cash payment or debit card: this payment method is accepted only at the customer service counter.
- Payment be personal or certified cheque or money order: Write your employer number on the cheque or money order and forward it to:
Commission de la construction du Québec
Case postale 2000, succursale Chabanel
Montréal (Québec) H2N 0B7
Penalties in case of late payment
An employer who submits a monthly report and the related payment after the deadline set under the Regulation respecting the register, monthly report, notices from employers and the designation of a representative(R-20, r.11) may be liable to penalties with interest.
Penalties and interest are established in accordance with Section 81 c) of Act R-20, based on insurance premium, pension contribution and paid vacation amounts. Interest is 7% annually and the penalty 20%.
When an employer fails to pay an amount due within 10 days of receipt of a late payment notice, the CCQ initiates other procedures and may refer the case to its attorneys.
When an employer believes that there were exceptional circumstances preventing it from submitting its monthly report and related payment within the required deadline, the employer can complete a form or write to the following address: email@example.com.
Request for correction of monthly report
If an employer notes an error in a monthly report after it is submitted, the employer must send an amended monthly report to the CCQ, by email via its online services, by fax, by mail, or by bringing it directly to one of our regional offices.
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. The form must be signed by the employee concerned in the request so that he or she authorizes the CCQ to withdraw or reduce the number of hours in his or her file.
Receipt of this form, duly signed, in addition to the request for revision of the monthly report makes it possible to avoid extra processing delays. Furthermore, it is important to provide in the request for review the amounts corresponding to the correction of hours requested so that the salary, vacations and paid statutory holidays, and union dues are also corrected.
Addition of hours
If the request for review involves an addition to the hours declared in the monthly report, the employer must calculate the remittances and contributions corresponding to the change requested. It must then pay the amount by one or another of the following payment methods:
- By cheque, indicating the employer number and the period for the amended monthly report
- By electronic payment, separate from any payment for the monthly report in the current period
- In cash or by debit card, by going to a CCQ Customer Service counter
Please note that payments regarding a review of a monthly report cannot be made by preauthorized debit. Employers must therefore use one of the methods given above. By making the payment at the time the request for review of the monthly report is made, it is possible to avoid extra delays in processing the file.
Employer’s obligations regarding the hour reserve
For the light and heavy residential sectors, under Article 21.03 o) of the collective agreement for the residential sector, employers must report the details of the hour reserve on the pay slips of their employees, including:
- Hours debited
- Hours credited
- The balance of hours
Reporting hours in the reserve
Overtime hours credited to the hour reserve in the monthly report must appear on a separate line using status code R and specifying wage schedule R for the light residential sector and R-1 for the heavy residential sector. Amounts related to contributions and dues are neither recorded or payable at this step.
For the light and heavy residential sectors: The hours recorded must be reported in the “Temps régulier” column.
To report use of the hour reserve
When, during a given period, an employee uses hours from the hour reserve to round off a work week, the hours must be declared in the monthly report on a separate line. The employer must use status code S and specify wage schedule R for the light residential sector and R-1 for the heavy residential sector. The contributions and dues related to the hours used must be recorded in the monthly report, and the corresponding amounts must be remitted to the CCQ.
For the light residential sector: The hours used must be reported at par in the “Temps régulier” column, that is, one hour of overtime equals one hour from the reserve (see monthly report sample).
For the heavy residential sector: The hours recorded must be reported in the “Temps et demi” column, multiplying the number of hours required by conversion factor 0.6666 up to the limit of hours available in the employee’s reserve. The number of hours (rounded off to one decimal to meet the requirements of the monthly report) so calculated is payable at the applicable wage rate plus 50% (time-and-a-half).
To report the liquidation of the hour reserve
The hour reserve is liquidated every year at the end of the averaging and reference period. The hours are liquidated and must be declared on a separate line of the monthly report. The employer must use status code S and specify wage schedule R for the light residential sector and R-1 for the heavy residential sector. The contributions and dues associated with the liquidated hours must be recorded in the monthly report, and the corresponding amounts must be paid.
For the light residential sector: The liquidated hours must be reported at the wage rate plus 50% (time and a half) and recorded in the “Temps et demi” column.
For the heavy residential sector: The liquidated hours must be reported at the wage rate plus 100% (double time) and recorded in the “Temps double” column.
- Website of the Association des professionnels de la construction et de l'habitation du Québec (APCHQ)
- Labour relations consultants of the APCHQ:
- Greater Montreal region: 1 800 463-6142
- Québec City and eastern Québec regions: 1 866 682-8666
- Estrie and central Québec regions: 1 888 285-2505
- Outaouais and Abitibi regions: 1 888 561-7001 (Ext. 205)
- CCQ employer line: 1 877 973-5383