This section is for employers subject to the Decree respecting security guards.
Section 22 c) of the Act respecting collective agreement decrees provides for a 20% penalty on the difference between the obligatory wage and the one actually paid.
Why, in some cases, do I benefit from a 45-day period before having to pay the 20% penalty on claims ?
Notwithstanding section 22 c) of the Act respecting collective agreement decrees, the Parity Committee grants a 45-day grace period to an employer in the case of an automatically generated “A” claim, whereas in the case of a manually generated “M” claim, namely produced by an inspector following an inspection or a complaint, the 20% penalty applies right away.
If the Parity Committee receives a complaint from an employee requiring the payment of the interest on the amounts due, the interest payment to the employee will be required. If a claim is subject to legal proceeding, the interest payment to the employee(s) will be required. You must calculate the interest from the date of the claim until the payment date, and pay it to the employees at the same time as the payroll adjustment related to the claim. The applicable rate is the interest rate on debts fixed by Revenu Québec.
Does the Parity Committee issue income tax slips (RL-1 and T4) to the employees for whom I paid claims by a payroll adjustment?
No. It’s up to the employer to include the adjustments related to the claims produced by the Parity Committee in the incomes of the employees.
A computer software processes the data as transmitted on the employer’s monthly payroll report. In the event that this data is incorrect, there is a good chance that these claims will also be erroneous. For example, if your report indicates 40 hours worked at $20/h and you indicate $80 of salary paid instead of $800, the computer software will automatically file a claim of $720 for insufficient pay for the week concerned. The employer will then have to show that the employee has been paid correctly and only then the claim will be cancelled.
Yes. You must include the cumulative amount of the claims that you paid to the employee concerned in order to calculate the annual vacation, the sick leave bank and the severance pay, as the case may be.
You must report the amounts paid in the monthly payroll report of the period in which the amounts were paid.
You must report the information (item, date, amount) as it is found on your payroll like any other amount.
MONTHLY PAYROLL REPORT
DECREE RESPECTING SECURITY GUARDS