MANAGEMENT CONSULTANTS www.swaassoc.com
Complying with
1% Law (Loi du 1%).
•
Rev 5: January 31, 2013 1

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All Quebec Companies With Payroll
> $ 1,000,000
Must Invest 1 % Of Payroll In Training
Failure = Pay Tax
Tax Payable Feb 28
“Sommaire Des Retunues De L’employer”
Rev 5: January 31, 2013 2

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To improve the skills and qualifications of workers
To promote employment, labour adjustment, employment integration and workforce mobility
Rev 5: January 31, 2013 3

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Responsibilities of Employers Subject To
The Act
For each calendar year (January to December)
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TO INVEST at least 1% of the enterprise’s total payroll in training
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TO DECLARE the amounts invested in training to the
Ministère du Revenu du Québec—using the form
“Summary of Source Deductions and Employer
Contributions ”— by no later than February 28 each year
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4 Rev 5: January 31, 2013

Responsibilities of Employers
Subject To The Act
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If an employer has not invested the equivalent of 1% of its total payroll in training, it must REMIT the difference to the MRQ, which deposits that amount in the Workforce
Skills Development and Recognition Fund
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PROVIDE EmploiQuébec with general information on its investment in training —using the “Formulaire à remplir par l’employeur”—by no later than April 30 each year
5 Rev 5: January 31, 2013
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Training Must Improve Employee
Qualification
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Training Must be According to Formal
Plan
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Training Must Be Correctly
Documented and Accounted
Rev 5: January 31, 2013 6

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Training body
(including NPO)
Accredited by
EmploiQuébec
(art. 6 (2))
CATEGORIES OF ELIGIBLE EXPENDITURES
 training costs
 salary of employees who give or receive training
 salaries and costs involved in training support
DOCUMENTS TO BE KEPT
 invoices and receipts
 record for entering salaries
 other documents, depending on the means chosen training mutual recognized by Emploi-
Québec
Rev 5: January 31, 2013
(art. 8)
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 Must be based on a training plan that
• Indicates the specific length of on-the-job training
• be coordinated by a training service accredited by EmploiQuébec (art.
6.2)
• Or
• meet the eligibility requirements of (art. 6.4)
• Or
• be based on an employer-union agreement (art. 9)
Rev 5: January 31, 2013 8

On The Job Training: Key Components
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Transfer Of Knowledge
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Transfer Of Abilities
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Transfer Of Attitudes
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Related To The Exercises Of New Tasks In
The Realm Of The Given Job
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“ L’entrainement A La Tache
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Ne Vise Pas
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L’atteindre De La Pleine Productivite
Rev 5: January 31, 2013 10

Critical Qualification: Reasonable Hours
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Our Experience: 50 + / - 25 Hrs.
Safe and Normal
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However ; No fixed limit
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Hrs. Must Be Well Explained
Rev 5: January 31, 2013 11

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New Employee
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Existing Employee Due To:
• Job Reassignment
• Technological Change
• Modification Of Production Process
Rev 5: January 31, 2013 12

Overall Plan Description
Turnover Summary
Individual Training Summary
Group Training Summary
Consultant’s Training Summary
Expense Summary
Diploma Summary
Overall Training Summary
Rev 5: January 31, 2013 13

Documentation Components re Training Plans
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1: Training Tools
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2: Teaching Methods
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3: Skills To Be Acquired
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4: Training Exercises
Rev 5: January 31, 2013 14

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5 : Training Stages ( Hours/Stage)
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6: Training Graphs
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7: Training Milestones
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8: Quality Guidelines
Rev 5: January 31, 2013 15

On The Job Training Eligible Expenses
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Salaries Of Employees; Trainers
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Training Supplies (Manuals ;Videos etc .)
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Materials Consumed During Training (Not
Sold To Customer)
Rev 5: January 31, 2013 16

 Additional Eligible Training Expenditures
 Expenses incurred for:
 the travel,
 lodging
 meals
 of employees who give or attend a training activity.
Rev 5: January 31, 2013 17

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1: Facilitates Attracting Higher
Caliber Of Employee
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2: Assures Quality and Productivity
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3: Assures Customer Satisfaction
Rev 5: January 31, 2013 18

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Publications Available www.emploiquebec.net
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Loi du 1 % (Act to promote workforce skills development and recognition)
 Règlement sur les dépenses de formation admissibles (Regulation respecting eligible training expenditures)
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General Guide – Act to Foster the Development of Manpower
Training
 Guide de présentation d’une demande de subvention au
FDRCMO
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Guide – Règlement sur les organismes formateurs, les formateurs et les services de formation (Guide – Regulation respecting the accreditation of training bodies, training instructors and training services)
 Directory of trainers accredited by EmploiQuébec 19

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Loi Sur les Competences http://emploiquebec.net/entrepris es/formation/loicompetences/index.asp
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Tel: 514-725-5221
Fax: 514-725-4311
 swaaassoc.com: areas of practice
Rev 5: January 31, 2013 20

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Your Most Valuable Resource
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Human Capital (Resource)
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Investing in Training Pays
Rev 5: January 31, 2013 21