If you are an employer that is subject to the contribution related to labour standards, you are required to pay a contribution to CNT (Commission des normes du travail)
The Quebec CNT (Comité national des travailleurs) is an organization focused on labor issues in Quebec, including those related to payroll. It advocates for fair labor practices and ensures that employers comply with regulations concerning employee compensation. This includes monitoring adherence to minimum wage laws, accurate calculation of overtime, and proper handling of various payroll-related deductions. By setting standards and providing guidance on payroll practices, the CNT helps ensure that workers are fairly compensated and that employers meet their legal responsibilities.
An employer's CNT contribution is paid once annually:
The client’s contribution related to labour standards for the year must be received by Revenu Québec or a financial institution by the last day of February of the following year. You must use the remittance slip included with the RL-1 summary to pay your contribution. If you are paying your contribution online, do not send us the paper remittance slip.
Note: If a client is subject to CNT, this amount is populated on the releve summary but PayTrak does NOT remit that amount since it is subject to worldwide income.