To be recognized as an employer for social benefits purposes for a given insurance period:

• The company must have paid the $350 fee for registration with the Commission de la construction du Québec (CCQ);
• AND
• The company must hold a licence from the Régie du bâtiment du Québec (RBQ);
• AND
• During the period of 12 consecutive months commencing 18 months before the insurance period in question, the company must have filed with the CCQ at least five monthly reports declaring hours worked by at least one employee. If the company began operations during this 12-month period, at least one monthly report out of two must declare hours worked by at least one employee.

Example:

When a recognized company is no longer eligible because it no longer meets one of the criteria, a member of the company retains his or her right to participate in the social benefits plans for two additional consecutive insurance periods following the company’s loss of eligibility.

An eligible company officer can have voluntary insurance coverage by paying the required premium for Plan A.

This person, however, may pay the premium only if:

• He or she has not lost the right to participate in the insurance and pension plans;
• AND
• His or her company is recognized as an employer for the insurance period in question or was so recognized for one of the two preceding insurance periods.

For each insurance period where a member of the company is recognized as eligible, he or she may obtain the coverages offered under insurance plan A at a cost calculated on the basis of 750 hours plus administrative fees and the applicable tax. 

The hours accumulated during the reference period and the hours in reserve, adjusted to the new rate if applicable, are used to reduce the amount to pay. The supplementary contributions registered in the file are also used to reduce the premium payable.

Some restrictions apply to certain types of insurance coverage under Plan A. For example, no salary insurance benefits are payable for total disability resulting from a work-related accident or an occupational disease if the member of the company is not covered under the Act Respecting Industrial Accidents and Occupational Diseases when this accident or occupational disease occurs. 

Similarly, a member of a company is not entitled to salary insurance benefits for the first 27 weeks following the beginning of disability if he or she is not covered under the Employment Insurance Act.

Restrictions also apply to premium payment for plan A. The company officer loses forever his or her right to pay this premium in the two following cases: 

• He or she paid the premium required to be insured under plan A during a previous insurance period and is not insured under plan A for the period in question (Note: a person who has declared 750 work hours in a monthly report during the reference period in question is not required to pay any amount and is considered to have paid the premium); 
• OR 
• He or she has never paid the necessary premium during a previous period and is not insured under plan A, B, C or D during the period in question. 

NOTE: A company officer who is not eligible to pay the insurance premium because their company is not identified as an employer does not lose their right to participate voluntarily in the social benefits plans.  

When a company officer lose their right to pay the premium for coverage under insurance plan A, they can only be insured per the hours of work declared in a monthly report. The hours recorded in their file are used to give them the best insurance coverage possible (plan A, B, C, or D). For example, if 450 hours have been declared in their name to the CCQ for the reference period and they have lost their right to participate as a company officer, they will be insured under plan C.  

Since January 2007, when a company is recognized, but a company officer loses their right to pay the premium and cannot be insured by their hours of work, drug insurance coverage (plan Z) will be offered to he or she, until the insurance period in which he or she reaches age 65. 

Company officer cannot pay the premium for insurance plan A in the following situations:

• They are age 65 and over on the first day of the insurance period in question. 
• They received at least one week of hour credits or benefited from prolongation of insurance during the insurance period in question (the purpose of this criteria is to prevent disabled persons from improving their insurance coverage through payment of a premium). 
• They have lost their right to participate in the retiree insurance plan.

End of eligibility

Even if you are no longer eligible to pay a premium for “company officers” as of the insurance period following your 65th birthday. If you have voluntarily participated in the pension plan and have accumulated 21,000 hours, the insurance plans for retirees may be offered to you under certain conditions.

Company officer eligible for payment of the insurance contribution and insured under plan A receive each fall a notice informing them that they may voluntarily participate in the pension plan if they are employed by the company with which they are associated. Note that it is possible to participate voluntarily in the pension plan up to the year preceding your 65th birthday, even if you may have been insured as a company officer.

Except for hours worked as an employee, "company officer" are not obliged to contribute to the pension plan. However, they may not participate solely in the pension plan.

Voluntary contributions by "company officer" must not bring the total hours contributed to the pension plan to more than 2080 hours, including hours worked as an employee (including hours declared as a “designated representative registered as employee” and as a “paid administrator”).

Important Notes: 

• Changes have been made to the pension plan. Since January 1, 2005, if necessary, a part of the contribution for each hour worked is paid into the general account in order to offset a deficit or form a reserve so that the plan can be better protected during difficult financial situations; these contributions are not accumulating new pension funds. Only contributions to the complementary account are used to accumulate a pension.
• Before participating voluntarily in the pension plan, "company officer" should consult their accountant or tax lawyer to ensure that their contribution does not exceed the limits allowed by the Canada Revenue Agency (CRA);
• Income Tax slips (T4, Relevé 1, etc.) reflecting a "company officer’s" participation in the pension plan must be produced by his or her employer.