Monthly Report

Monthly Report

All employers subject to the Act Respecting Labour Relations, Vocational Training, and Workforce Management in the Construction Industry (Act R-20)must send a report on their construction activities to the Commission de la construction du Québec (CCQ) every month, even if no work has been done by the employer himself or herself or by his or her employees. This monthly report must include:

  • Identification of workers;
  • Their trade or occupation;
  • The type of site where the work is taking place;
  • The hours worked;
  • The wages paid.

Independent contractors must provide this information with regard to the hours of work that he or she has executed.

Employers must also send the remittances set out in the collective agreements as well as union, insurance, and pension contributions, compensation for annual vacations and statutory holidays, and so on.

To find out the monthly report periods and the holidays set out in the collective agreements, you may download the construction calendar.

With a concern for lightening the administrative burden of construction companies and to help them meet their obligations more easily, the CCQ offers them the possibility of filling out their monthly report in three different modes: by telephone, by Internet, or by mail, and of making their payment for all the remittances by approved payment, by electronic payment, or by cheque.

Monthly reports and payments must be submitted on the 15th of each month for the previous month.

Penalty in case of late payment

An employer who submits a monthly report and/or the related payment after the deadline specified in the Regulation respecting the register, monthly report, notices from employers and the designation of a representative (R-20, r. 11) may be subject to a penalty. The penalty, established in accordance with section 81 c) of Act R-20, is set at 20% of the total amounts corresponding to paid vacations and statutory holidays and social benefits. 

If the employer does not pay the sums due within ten days of the receipt of the letter notifying it of the amounts and penalty to pay, the CCQ will initiate other procedures and may hand the case over to its attorneys.

Employers that wish to request a review of the penalty must fill out the form Demande de révision de pénalité (in French only), in which they can explain the details of their specific situation, and send it by email to revision.penalites@ccq.org. Their file will then be reviewed within 30 days.

Note that this request for penalty review excludes salary claims sent in the context of audits of the books.

  • Payment modes

    The monthly report must be sent and all remittances must be paid by the 15th of the month following the period covered at the latest. Three payment modalities are offered:

    • Approved payment: This mode is only for employers that use online or telephone services to complete their monthly reports. Find out more about approved payments and how to apply;
    • Electronic payment: Employers can pay their remittances through the Web site of their financial institution.
      • Search for the payee “Commission de la construction du Québec CCQ – Rapport Mensuel”* and add it to the list of payees. 
      • Type the CCQ employer number in the “reference number” field.”*
    • Payment by cheque: employers must write their employer number on the cheque and send it to:

    Commission de la construction du Québec 
    C.P. 2000 succursale Chabanel 
    Montréal (Québec) H2N 0B7

    *The wording may vary slightly on different financial institutions' Web sites.

  • Transmission modes

    The Commission de la construction du Québec (CCQ) wants to make the obligation of sending the monthly report by the 15th of the month following the reporting period easier and to reduce both the amount of time required to meet this obligation and the number of errors. The CCQ therefore offers employers the choice of sending the monthly report by Internet in secure mode from a payroll software package, or by filling it out directly online with automatic validations or by telephone. Employers may, if they wish, fill out the form in a paper format.

    By Internet

    Click here to access the online services 

    Adapted to both large and small companies, the CCQ offers employers two ways to send their monthly report by Internet in a completely secure way, 24 hours a day, 7 days a week, for free. These online services are offered in a protected, secure mode; the employer uses accounting software or fills out the report directly online.

    Using accounting software

    A number of accounting software packages allow for the automatic creation of an electronic file containing all the necessary data. You may simply use the Transmission of monthly report service, which will transmit the report in a few seconds.

    Completing the form online

    The Monthly report data-entry form is particularly well adapted to small companies that do not use accounting software. This electronic version of the paper form now offers 175 lines of details. This service reduces the risk of errors by calculating and validating all of the data that the employer supplies. Some information even appears automatically on screen; filling out the form has never been so fast.

    By telephone

    Transmission of the monthly report by telephone is meant for companies that do not yet have access to our online form or to an adapted accounting software package and that declare 10 employees or fewer per month.

    This service allows the employer to transmit basic data needed for production of the monthly report by voice on the phone. The CCQ agent informs the employer of the amount of the remittance. The employer then receives the monthly report by mail or fax.

    Remittances must be paid at the latest by the 15th of each month by pre-authorized debit, electronic payment through a financial institution, or by cheque.

    The monthly report by telephone service is offered Monday to Friday, 8:30 a.m. to 4:30 p.m. up to the 14th day of the month. 

    • Monthly report by telephone service (Montréal region): 514 798-0908
    • Monthly report by telephone service (outside Montréal): 1 888 798-0908
    2020 schedule for monthly report by telephone service
    January:
    February:
    March:
    April:
    May:
    June:
    8 to 14
    10 to 14
    9 to 13
    6 to 17
    8 to 14
    8 to 12
    July:
    August:
    September:
    October:
    November:
    December:
    8 to 14
    10 to 14
    8 to 14
    7 to 14
    6 to 13
    8 to 14

    By mail

    The monthly report may also be sent by mail by filling out the form Employer's monthly report supplied by the CCQ. The employer must calculate the remittances and consult the updated rates and other information needed to fill out the report.

  • Hour Reserve

    For the light and heavy residential sectors, under article 21.03 o) of the collective agreement for the residential sector, the employer must record the state of the hour reserve on employees’ pay slips, including:

    • Hours debited
    • Hours credited
    • The balance of hours

    Reporting hours in the reserve

    Overtime hours registered in the hour reserve in the monthly report must appear on a separate line, using the status code R and specifying the wage appendix R for the light residential sector and R-1 for the heavy residential sector. The amounts related to contributions and dues are neither recorded nor payable in this step.

    Example:
    For the light and heavy residential sectors:The hours recorded must be reported at par in the “normal time” column.

    To report use of the hour reserve

    When, during a given period, the employee uses hours from the hour reserve to complement work weeks, these hours must be declared in the monthly report on a separate line. The employer must then use the status code and specify wage appendix R for the light residential sector or R-1 for the heavy residential sector. The amounts of contributions and dues associated with the hours used must be recorded in the monthly report, and the corresponding sums must be paid.

    Example:
    For the light residential sector:The hours used must be reported at par in the “normal time” column – that is, one hour of overtime is equivalent to one hour from the reserve. (See example of monthly report.)

    For the heavy residential sector:The hours recorded must be reported in the “time-and-a-half” column by multiplying the number of hours required by the conversion factor 0.6666 up to the limit of the hours available in the employee’s reserve. This number of hours (rounded off to one decimal in order to meet the requirements of the monthly report) thus obtained is payable at the applicable wage rate increased by 50%

    To report the liquidation of the hour reserve

    The hour reserve is liquidated every year at the end of the averaging and reference period. The hours are liquidated and must be declared on a separate line of the monthly report. The employer must then use the status code S and specify wage appendix R for the light residential sector and R-1 for the heavy residential sector. The amounts of contributions and dues associated with the liquidated hours used must be recorded in the monthly report, and the corresponding sums must be paid.

    Example:
    For the light residential sector:The liquidated hours must be reported at the wage rate increased by 50% and must be entered into the “time-and-a-half” column.

    For the heavy residential sector:The liquidated hours must be reported at the wage rate increased by 100% and must be entered into the “double-time” column.

    Further information

    If you need further information regarding the hour reserve, here are some information tools that may be useful:
    • Web site of the Association des professionnels de la construction et de l'habitation du Québec inc. (APCHQ)
    • Labour-relations consultants at the APCHQ

      • Greater Montreal region: 1 800 463-6142
      • Québec City and Est du Québec region: 1 866 682-8666
      • Estrie and Centre du Québec region: 1 888 285-2505
      • Outaouais and Abitibi region: 1 888 561-7001 ext. 205

    • CCQ employer line.
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