Filing a monthly report and paying amounts due
Employers, please remember to submit your monthly reports for November and December 2025 between January 12 and 27, 2026, to avoid penalties.
Employers and independent contractors operating 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 when no work has been carried out by themselves or by 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.
Employers must produce their monthly report electronically through the CCQ’s online services, or through an authorized accounting software or payroll service, and make their payment for all remittances accompanying a monthly report by preauthorized payment or electronic payment.
Transmettre un rapport mensuel et payer les sommes dues
This document is your reference for completing the monthly report. It contains a wealth 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 through an authorized accounting software or payroll service.
Through the online services
Employers can file their monthly reports online in a completely secure way, 24 hours a day, 7 days a week, and free of charge. This service is offered in a protected and secure environment.
By uploading an electronic file
Employers and accounting firms can submit a monthly report by uploading an electronic file in JSON format to the online services. They simply need to verify the imported information before submitting the monthly report.
Through an approved service provider
Employers can use a service provider (accounting software or payroll service) to produce and submit their monthly reports. However, they must ensure that the provider is approved by the CCQ. Consult the list of authorized service providers.
For support regarding the transmission of their monthly reports, employers can contact customer service using the dedicated employer line at 1 877 973-5383, or by using the Contact Us form, available in the online services.
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Payment Methods
The monthly report must be filed and the total remittance paid no later than the 15th day of the month following the period covered. Payment methods available are:
- Preauthorized debit: to sign up, use this form.
- Electronic payment: employers can pay their remittances through their financial institution.
Penalty and interest 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 penalty with interest.
These are established in accordance with Section 81 c) of Act R-20, based on insurance, pension and paid vacation contributions.
In the event of a delay in submitting the monthly report and associated payments, interest will be charged on a daily basis, and the penalty will be 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.
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 the Demande de révision de pénalité liée à un retard dans la transmission ou dans le paiement des rapports mensuels form and submit it with supporting documents using the Contact Us form, available in the online services.
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Changes to the monthly report
If an employer notes an error in a monthly report after it is submitted, the employer must submit an amended monthly report through the online services.
Withdrawal or reduction of hours
When the revision concerns a withdrawal or reduction of hours declared, the employer must attach the Demande de retrait ou de réduction des heures déclarées au rapport mensuel form to its amended monthly report by clicking the paperclip icon on the relevant line in the "Employee Details" section. This form must be signed by the employee concerned by the request so that he or she authorizes the CCQ to withdraw or reduce the number of hours in his or her file.
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 electronic payment, separate from any payment for the monthly report in the current period.
Please note that payments regarding a review of a monthly report cannot be made by preauthorized debit. Employers must therefore make the payment through their financial institution. 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.