Payroll is where construction employers get surprised, because the trade adds two layers on top of ordinary Québec payroll — and both have their own deadlines and records. Here’s the full picture.
Layer 1: ordinary Québec payroll
Like any Québec employer, you withhold and remit federal and Québec source deductions (income tax), QPP and QPIP, pay the employer contributions, and issue a T4 (federal) and an RL-1 (Québec) for each employee at year-end. Our Québec payroll checklist covers this base layer.
Layer 2: CNESST (workers’ compensation)
Construction is a higher-risk sector, and CNESST premiums — for workplace health, safety and compensation — are a real payroll cost you have to budget and remit. Premiums are based on your insurable payroll and classification, so your payroll records have to be clean enough to report them correctly.
Layer 3: the CCQ (for R-20 construction)
This is the layer that makes construction payroll different. If your employees do construction work governed by Act R-20, their wages, fringe benefits and deductions run through the Commission de la construction du Québec (CCQ) under the sector’s collective agreements. In practice that means:
- A monthly report of employees’ hours worked, filed with the CCQ.
- A daily activity register and payroll records kept for the retention period Revenu Québec requires.
- Wage rates, premiums and benefit contributions set by the collective agreement, not by you — so your payroll has to apply the right rates for each trade and classification.
- Workers generally need the proper CCQ competency certificate for their trade, which ties back to the employee-vs-subcontractor question.
Because the CCQ rules sit on top of ordinary payroll — different rates, a monthly filing, strict records — construction payroll is worth running as its own clean process rather than bolting onto general books.
How we run it
We keep the base payroll (deductions, RL-1/T4, CNESST) on time and set the books up so the CCQ monthly report and records are a byproduct, not a monthly fire drill. See payroll, the contractor service, or the full construction guide. Requirements vary by trade and agreement, so we confirm what applies to you — general information, not advice for your specific crew.
Frequently asked questions
Is construction payroll different from regular Québec payroll?
Yes. On top of the usual source deductions, QPP/QPIP and RL-1/T4, construction adds CNESST premiums and, for R-20 work, the CCQ layer — collective-agreement wage rates, a monthly hours report and strict records.
What does the CCQ require each month?
A monthly report of employees’ hours worked, plus a daily activity register and payroll records kept for the required retention period. Wages and benefits follow the sector collective agreement.
What is the CNESST and do I have to pay it?
The CNESST handles workplace health, safety and compensation. Construction employers pay premiums based on insurable payroll and classification — a real payroll cost to budget and remit.
Sources
- CCQ – Being an employer (Act R-20, monthly report, records)
- CCQ – Keeping a daily activity and payroll register
- CNESST – Employers (insurance and premiums)
- Revenu Québec – Source deductions and employer contributions