History of the CBI-NAFTA
STEVE WOLOZ &
ASSOCIATES INC.
MANAGEMENT CONSULTANTS www.swaassoc.com
Complying with
1% Law (Loi du 1%).
•
Rev 5: January 31, 2013 1
Introduction
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”
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Objectives of the Act
To improve the skills and qualifications of workers
To promote employment, labour adjustment, employment integration and workforce mobility
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Responsibilities of Employers Subject To
The Act
For each calendar year (January to December)
TO INVEST at least 1% of the enterprise’s total payroll in training
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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Responsibilities of Employers
Subject To The Act
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
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
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Eligible Training Main Criterion
Training Must Improve Employee
Qualification
Training Must be According to Formal
Plan
Training Must Be Correctly
Documented and Accounted
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Eligibible Means of Training
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)
7
On the Job Task Training
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)
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On The Job Training: Key Components
Transfer Of Knowledge
Transfer Of Abilities
Transfer Of Attitudes
Related To The Exercises Of New Tasks In
The Realm Of The Given Job
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On The Job Training: Caution
“ L’entrainement A La Tache
Ne Vise Pas
L’atteindre De La Pleine Productivite
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Critical Qualification: Reasonable Hours
Our Experience: 50 + / - 25 Hrs.
Safe and Normal
However ; No fixed limit
Hrs. Must Be Well Explained
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On The Job Training Recipients
New Employee
Existing Employee Due To:
• Job Reassignment
• Technological Change
• Modification Of Production Process
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I
Suggested Templates
To Track and Record Training
Overall Plan Description
Turnover Summary
Individual Training Summary
Group Training Summary
Consultant’s Training Summary
Expense Summary
Diploma Summary
Overall Training Summary
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Documentation Components re Training Plans
1: Training Tools
2: Teaching Methods
3: Skills To Be Acquired
4: Training Exercises
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Documentation Components re Training Plans ( Cont.)
5 : Training Stages ( Hours/Stage)
6: Training Graphs
7: Training Milestones
8: Quality Guidelines
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On The Job Training Eligible Expenses
Salaries Of Employees; Trainers
Training Supplies (Manuals ;Videos etc .)
Materials Consumed During Training (Not
Sold To Customer)
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Additional Eligible Training Expenditures
Expenses incurred for:
the travel,
lodging
meals
of employees who give or attend a training activity.
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Formal Training Plan Value
1: Facilitates Attracting Higher
Caliber Of Employee
2: Assures Quality and Productivity
3: Assures Customer Satisfaction
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Publications Available www.emploiquebec.net
Loi du 1 % (Act to promote workforce skills development and recognition)
Règlement sur les dépenses de formation admissibles (Regulation respecting eligible training expenditures)
General Guide – Act to Foster the Development of Manpower
Training
Guide de présentation d’une demande de subvention au
FDRCMO
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
Website and Telephone #
Loi Sur les Competences http://emploiquebec.net/entrepris es/formation/loicompetences/index.asp
Tel: 514-725-5221
Fax: 514-725-4311
swaaassoc.com: areas of practice
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Conclusion: 1% Law (Loi du 1%).
Your Most Valuable Resource
Human Capital (Resource)
Investing in Training Pays
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