Doing Business in Québec

PAYROLL DEDUCTIONS AT SOURCE Businesses that have employees in Québec must generally make deductions at source and pay employer social contributions on salaries and other remuneration paid to these employees.

– the right to statutory minimum notice of termination (in the absence of grave fault for termination) or payment in lieu of notice, ranging from one to eight weeks, depending on the length of the employee’s uninterrupted service. In the case of the termination of 10 or more employees within two consecutive months, additional requirements may apply (including prior notice to the Ministère du Travail, de l'Emploi et de la Solidarité sociale). LABOUR RELATIONS Labour relations are subject to Québec’s Labour Code , which protects the right of employees to belong to a union and deals with issues relating to the organization of unions and their representation of employees. The Labour Code sets out the conditions for a union to be recognized as the sole representative of employees as well as for the negotiation process. During the term of a collective agreement, no strike or lockout can take place. The right to strike or lock out is generally acquired once the collective agreement expires. The Labour Code prohibits an employer from hiring anyone to replace striking or locked-out employees unless the replacement is a management employee who works in the establishment affected by the strike or lockout. Labour disputes are adjudicated by the Tribunal administratif du travail. This tribunal also deals with issues relating to the organization of unions and their representation of employees. CIVIL CODE OF QUÉBEC In addition to the employment standards set out in the Labour Standards Act and a few other statutes, the employment relationship is governed by the Civil Code of Québec . The following are some of its key provisions:

Labour and Employment

MINIMUM STANDARDS Employment standards are set by the Act respecting labour standards (Labour Standards Act). This legislation generally does not apply to senior managerial personnel, a category that has been interpreted to consist of the limited group of individuals who participate in the decision-making process regarding the policies and strategies of the organization. The Labour Standards Act and its regulations provide, inter alia , for the following: – a minimum wage as of May 1, 2023, of C$15.25/hour for most employees (C$12.20/hour for employees who receive tips); – recourse for employees who are victims of prohibited practices; – recourse for employees who have two or more years of service and who believe they were dismissed without cause; an employee who is successful in his or her claim may request to be reinstated, in addition to being awarded any lost wages; – the right to be absent from work for an extended period of time for health reasons (including the health of a family member); – the right to work in an environment free from psychological harassment; and

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