Obligations for compiling documents

Other information
Must the documents be
sent to the CSST?
The required document(s) must be compiled every
year before filing the Statement of wages, namely, by
no later than March 14 of the year following the year
in which the wages were paid.
The documents need not accompany the Statement
of wages. However, they must be retained and made
available to the CSST on demand. The same applies to
the verifiable data on which the information contained
in the documents is based.
For further information,
contact us at
1 866 302-CSST (2778).
The purpose of this brochure is to facilitate an understanding of the rules concerning the documents that must be compiled by an employer whose activities are classified in more than one classification unit.
This document has no legal value and does not replace the text of the relevant laws and regulations applied by the CSST.
Abitibi-Témiscamingue
33, rue Gamble Ouest
Rouyn-Noranda
(Québec) J9X 2R3
Fax: 819 762-9325
Bas-Saint-Laurent
180, rue des Gouverneurs
Case postale 2180
Rimouski
(Québec) G5L 7P3
Fax: 418 725-6239
Capitale-Nationale
425, rue du Pont
Case postale 4900
Succursale Terminus
Québec
(Québec) G1K 7S6
Fax: 418 266-4025
Chaudière-Appalaches
Côte-Nord
Bureau 236
700, boulevard Laure
Sept-Îles
(Québec) G4R 1Y1
Fax: 418 964-3959
Estrie
Place-Jacques-Cartier
Bureau 204
1650, rue King Ouest
Sherbrooke
(Québec) J1J 2C3
Fax: 819 821-6116
Gaspésie–Îles-de-laMadeleine
163, boulevard de Gaspé
Gaspé
(Québec) G4X 2V1
Fax: 418 368-7855
835, rue de la Concorde
Saint-Romuald
(Québec) G6W 7P7
Fax: 418 834-8031
Île-de-Montréal
1, complexe Desjardins
Tour Sud, 31e étage
Case postale 3
Succursale Place-Desjardins
Montréal
(Québec) H5B 1H1
Buildings and public
works (construction),
transportation and
storage, food and
beverage industry,
textile industry
Fax: 514 906-3112
Trade and manufacture
of transportation
equipment, public
administration,
teaching services,
printing industry
Fax: 514 906-3233
www.csst.qc.ca: a Web site linked to your needs!
Obligations
for compiling
documents
to confirm the breakdown
of annual insurable wages
Medical and social
services, business and
personal services, metal
products manufacturing
Laval
Fax: 514 906-3510
1700, boulevard Laval
Laval
(Québec) H7S 2G6
Fax: 450 629-0147
Lanaudière
Longueuil
432, rue De Lanaudière
Case postale 550
Joliette
(Québec) J6E 7N2
Fax: 450 752-2602
Laurentides
6e étage
85, rue De Martigny Ouest
Saint-Jérôme
(Québec) J7Y 3R8
Fax: 450 431-4330
25, boulevard La Fayette
Longueuil
(Québec) J4K 5B7
Fax: 450 442-6375
Mauricie et Centredu-Québec
Bureau 200
1055, boulevard des Forges
Trois-Rivières
(Québec) G8Z 4J9
Fax: 819 372-3255
Outaouais
15, rue Gamelin
Case postale 1454
Gatineau
(Québec) J8X 3Y3
Fax: 819 778-8698
Saguenay–Lac-SaintJean
Place-du-Fjord
901, boulevard Talbot
Case postale 5400
Chicoutimi
(Québec) G7H 6P8
Fax: 418 696-9957
Yamaska
2710, rue Bachand
Saint-Hyacinthe
(Québec) J2S 8B6
Fax: 450 773-8126
Service des comptes
majeurs et des mutuelles
de prévention
Saint-Jean-sur-Richelieu Bureau 381
145, boulevard Saint-Joseph
Case postale 100
Saint-Jean-sur-Richelieu
(Québec) J3B 6Z1
Fax: 450 359-8831
Valleyfield
9, rue Nicholson
Salaberry-de-Valleyfield
(Québec) J6T 4M4
Fax: 450 377-8228
524, rue Bourdages
Case postale 1200
Succursale Terminus
Québec
(Québec) G1K 7E2
Fax: 418 266-4653
7e étage
1199, rue De Bleury
Case postale 6056
Succursale Centre-ville
Montréal
(Québec) H3C 4E1
Fax: 514 906-2961
2011
Just one number for the CSST: 1 866 302-CSST (2778)
5
DC 100-357-7A (2010-06)
When must the documents
be compiled?
Profiles and obligations of employers who must compile documents
Profile 1 employer
Profile 2 employer
carries on activities classified in more than one classification unit;
but
its activities are not classified in more than one unit
from among units 69960 or 80030 to 80260.
The employer must compile only one document: the
Document detailing the calculation and breakdown of annual
insurable wages (see Example A).
.
carries on activities classified in more than one classification unit;
and
its activities are classified in at least two classification
units from among units 69960 or 80030 to 80260.
The employer must compile the following two documents:
the Document detailing contracts for work covered by units
69960 and 80030 to 80260 (see Example C) and the
Document detailing the calculation and breakdown of annual
insurable wages by worker (see Example B, option 1) or the
Document detailing the calculation and breakdown of annual
insurable wages by contract (see Example B, option 2).
Document detailing the calculation and breakdown of annual insurable wages – Profile 1 and 2 employers
Speci‌fic rules applicable to profile 2 employers
Option 1 (breakdown by worker)
The document must contain the following
information for each worker employed during the
year by the enterprise, including all independent
operators deemed to be workers and all volunteer
workers for whom coverage had been requested:
name;
title, job classification or nature of work
performed;
detailed calculation of insurable wages or the
equivalent paid to each independent operator
deemed to be a worker and to each volunteer**;
breakdown of insurable wages among the
different classification units that correspond to
the activities engaged in by the worker or,
where applicable, the wages paid to the
auxiliary worker**.
Profile 1 employer: see Example A;
Profile 2 employer: see Example B, option 1
(breakdown by worker) or option 2 (breakdown
by contract).
Employers in the construction industry whose activities are classified in two or more classification units
from among units 69960 or 80030 to 80260 must also record verifiable data in the document (for
example, time sheets or any other document monitoring hours worked) that can establish the connection
between the insurable wages paid to each worker performing the activities covered by those units and the
work performed pursuant to the contracts covering those activities (see Example B, option 1).
Option 2 (breakdown by contract)
Type 1 employers may be exempted from being required to compile documents breaking down insurable
wages by worker (option 1). They may instead do a breakdown by contract (see Example B, option 2) of
the insurable wages related to those units if they satisfy the following two conditions:
the breakdown is based on a periodic monitoring system (job cost system) of the time spent by the
workers on the activities covered by units 69960 and 80030 to 80260; and
the system used can establish a connection between the breakdown of wages and the work performed
during the year by each worker.
Regardless of the breakdown method used, profile 2 employers must, in addition, compile a document
indicating the contracts for work covered by the above-mentioned units (see Example C).
**The Statement of wages guide, sent out every January with the form, contains all the information required to calculate the amounts to be declared (insurable wages paid to workers and the equivalent of wages paid
to independent operators and volunteers) and to determine whether or not the enterprise employs any auxiliary workers. To obtain a copy of the guide, contact us at 1 866 302-CSST (2778) or consult our website at
www.csst.qc.ca and click on Publications.
Example A – Profile 1 employer
Document detailing the calculation and breakdown of annual insurable wages
1
Name of
worker
Worker 1
Worker 2
Worker 3
Worker 4
Worker 5
[...]
Title
Job category
Nature of work
Worker:
Box A of
Revenu
Québec
Relevé 1 slip
(+)
Comptroller
Security guard
Reservations clerk
Chambermaid
Ski instructor / monitor
[...]
TOTAL
64,100
27,325
28,320
17,790
34,540
[...]
537,395
2
Detailed calculation of insurable wages
3
4
5
Independent
operator
deemed to
be a worker
Volunteer
worker
covered
Other
amounts
to be
included
Other
amounts
to be
excluded
(+)
(+)
(+)
(-)
6
Surplus
(-)
1,600*
[...]
[...]
[...]
[...]
1,600
7
Insurable
wages
8
Breakdown of insurable wages by classification unit
or wages paid to auxiliary workers
Unit
68030
Unit
57040
Auxiliary
worker
(=)
62,500*
27,325
28,320
17,790
34,540
[...]
537,795
* For the purposes of this example, the calculation of surplus amounts is based on the maximum annual insurable wages for 2010.
62,500
27,325
28,320
17,790
34,540
[...]
413,430
34,540
537,795
89,825
3
Example B, option 1 – Profile 2 employer Document detailing the calculation and breakdown of annual insurable wages by worker
1
Name of
worker
Worker 1
Worker 2
[...]
Worker 14
Worker 15
Worker 16
Independent
operator 17
[...]
Title
Job category
Nature of work
Worker:
Box A of
Revenu
Québec
Relevé 1 slip
(+)
Comptroller
Commissionaire
[...]
SUB-TOTAL
Power-shovel operator
Plasterer
Laborer
36,304
7,530
[...]
85,648
55,239
29,958
32,091
Truckdriver
[...]
SUB-TOTAL
TOTAL
2
Detailed calculation of insurable wages
3
4
5
6
Volunteer
worker
covered
Other
amounts
to be
included
Other
amounts
to be
excluded
Surplus
(+)
(+)
(+)
(-)
(-)
(=)
25,944*
2,074*
13,282*
36,304
7,530
[...]
85,648
29,295
27,884
18,809
21,060
[...]
379,094
464,742
7
Independent
operator
deemed to
be a worker
21,060
21,060
[...]
[...]
[...]
[...]
[...]
[...]
[...]
159,793
159,793
Insurable
wages
8
Breakdown of insurable wages by classification
unit or wages paid to auxiliary workers
Unit
80030
Unit
80110
7,530
[...]
78,118
1
Name of
worker
Worker 1
Worker 2
[...]
Worker 14
Worker 15
Worker 16
Independent
operator 17
[...]
Title
Job category
Nature of work
Comptroller
Commissionaire
[...]
SUB-TOTAL
Power-shovel operator
Plasterer
Laborer
36,304
7,530
[...]
85,648
55,239
29,958
32,091
Truckdriver
[...]
SUB-TOTAL
TOTAL
2
3
4
5
6
13,932
27,884
4,877
Time sheet
Time sheet
Time sheet
21,060
18,575
2,485
Time sheet
[...]
240,361
326,009
[...]
166,822
166,822
[...]
73,539
73,539
78,118
326,009
7
Independent
operator
deemed to
be a worker
Volunteer
worker
covered
Other
amounts
to be
included
Other
amounts
to be
excluded
Surplus
(+)
(+)
(+)
(-)
(-)
(=)
25,944*
2,074*
13,282*
36,304
7,530
[...]
85,648
29,295
27,884
18,809
21,060
[...]
379,094
464,742
21,060
21,060
7,530
29,295
Example B, option 2 – Profile 2 employer Document detailing the calculation and breakdown of annual insurable wages by contract
Worker:
Box A of
Revenu
Québec
Relevé 1 slip
(+)
Auxiliary
worker
36,304
* For the purposes of this example, the calculation of the surplus amounts is based on the maximum weekly insurable wages.
Detailed calculation of insurable wages
Unit
90010
9
Verifiable
Data
Insurable
wages
[...]
7,530
8
Breakdown of insurable wages by classification
unit or wages paid to auxiliary workers
Unit
80030
Unit
80110
Unit
90010
Auxiliary
worker
36,304
7,530
[...]
78,118
7,530
21,060
[...]
[...]
[...]
[...]
[...]
[...]
* For the purposes of this example, the calculation of the surplus amounts is based on the maximum
weekly insurable wages.
[...]
[...]
159,793
240,361
159,793
326,009
Contract 2117
Contract 2125
Contract 2126
TOTAL
10
38,964
127,858
166,822
64,570
8,969
73,539
78,118
326,009
7,530
Consequences where an employer fails to fulfil its obligations
What if it is impossible to break
down a worker’s insurable wages
on the basis of verifiable data?
What if one or more of the
documents required have
not been compiled?
What if a worker’s name is not
recorded in the document?
If an employer does not have any verifiable data
supporting the breakdown of all or part of the insurable
wages paid to a worker for a period in the year, then for
that period the employer must declare the insurable
wages or that part of the insurable wages paid to the
worker in the unit with the highest rate from among
the units that correspond to the activities engaged
in by the worker.
If an employer has not compiled the documents
required before filing its Statement of wages, it must
declare the total insurable wages paid to the workers
in the unit with the highest rate from among the units
assigned to the enterprise.
If an employer fails to enter the name of a worker in
the document detailing the calculation and breakdown
of insurable wages, it must declare the insurable wages
paid to the worker for the year in the unit with the
highest rate from among the units assigned to the
enterprise.
2
Since 2004, an employer whose activities are classified in more than one classification unit must, before
filing its Statement of wages, compile a document detailing the calculation of the insurable wages paid to
each of its workers. The document must also indicate the breakdown of wages among the classification units
corresponding to the activities engaged in by each worker during the year. The breakdown must take into
account the time that the workers actually spent on the various activities.
An employer in the construction industry whose
activities are classified in two or more classification
units from among units 69960 or 80030 to 80260
must, in addition, compile a document detailing
the contracts for work covered by those units.
As the above documents are used to complete the
Statement of wages, the information that they
contain must be based on verifiable data; in other
words, it must be confirmed by supporting
To facilitate your task, downloadable tools are
provided on the CSST’s website at www.csst.qc.ca.
To access those tools, just click on Employeurs, then
on Déclaration des salaires and Répartition des salaires
(available in French only).
documents and other pertinent explanatory
material. The data must be gathered using
mechanisms monitoring the hours worked by
each worker (for example daily time sheets).
Employers whose activities will be classified in more
than one classification unit during the year must
also comply with the obligations pertaining to
compiling documents.
1
Document detailing the contracts for work covered by units 69960 and 80030 to 80260
Profile 2 employer
The document (see Example C) must contain the
following information for each contract performed
in whole or in part during the year:
contract number* or any other identifier used;
description of the work performed by the workers;
dates of the beginning and end of the work;
contract price;
classification unit numbers for the work performed by the workers.
Example C – Profile 2 employer Document detailing contracts for work covered by units 69960 and 80030 to 80260
Contract number*
or any other identifier
11
Dates of the work
Beginning
End
Contract
price
Classification
unit numbers
Construction of a building with wooden structure: excavation, structural framework,
divisions, foundations, exterior cladding, plastering, roof, carpentry.
Oct. 5, 2010
Work in
progress
$300,000
80030
and 80110
Contract 2125
Municipal sewerage work: excavation, backfilling, compacting, laying pipes.
Sept. 13, 2010
Dec. 8, 2010
$978,000
80030
Contract 2126
Residential renovation: carpentry, cabinetmaking, plastering, painting.
Apr. 26, 2010
May 28, 2010
$15,000
80110
Contract 2117
Description of the work performed by the workers
12
* Contract: in the absence of a written contract, indicate the invoice number.
Legend for examples A, B and C – For each worker:
1
Enter the amount of the wages in Box A of the
7
Relevé 1 slip.
2
Enter the equivalent of wages** paid to the
independent operator deemed to be a worker
within the meaning of the Act respecting
industrial accidents and occupational diseases.
3
Enter any other amount to be included** in the
calculation of insurable wages.
5
Enter any other amount to be excluded** from
the calculation of insurable wages.
6
Enter the amount surplus to the maximum
insurable wages.
to 4 , then
subtract the amounts in columns and 6 and
enter the result in column 7 .
1
5
Break down the insurable wages in column
7
among the different classification units
corresponding to the activities engaged in by
the worker or, where applicable, indicate the
wages paid to an auxiliary worker.
Enter the amount to be declared for the year’s
insurance coverage of the volunteer worker.
4
8
Total the amounts in columns
9
Indicate the verifiable data (for example, time
sheets or contract numbers) establishing a
connection between the insurable wages paid to
each worker engaged in the activities covered by
classification units 69960 and 80030 to 80260
and the work that they performed under the
contracts that is covered by those units.
10 For units 69960 and 80030 to 80260, break
11 For each contract, enter the unit number
12 T he information regarding the contracts
down the insurable wages by contract, provided
that the conditions stipulated in this document
are complied with.
corresponding to the work performed by the
workers.
involving work staggered over several years
must appear in the document detailing the
contracts compiled for each year in which the
workers performed work covered by those
contracts.
Note: The units used for the purposes of examples A, B and C are those
for 2010.
** The Statement of wages guide, sent out every January with the form, contains all the information required to calculate the amounts to be declared (insurable wages paid to workers and the equivalent of wages paid to independent
operators and volunteers) and to determine whether or not the enterprise employs any auxiliary workers. To obtain a copy of the guide, contact us at 1 866 302-CSST (2778) or consult our website at www.csst.qc.ca and click
on Publications.
4