What an hour of your crew actually costs you once QPP, EI, CNESST, vacation pay and public holidays are on top of the wage. Quebec adds QPIP, the Health Services Fund from the first dollar, and the CNT levy — which is why it is the most expensive payroll in the country.
QPP and EI are capped, so the percentages depend on what a worker earns in a year — that is why the wage and hours matter here.
Burden is what the government and your own policies add on top of the wage. Pick what applies; the percentage builds itself. Rates are 2026 Quebec — check your CNESST statement for your class.
Includes the ASP Construction surcharge of about +0.04.
Quebec defaults (GST 5% + QST 9.975%, ~23.5% burden). Nothing here is accounting or legal advice.
Rates are 2026 Quebec: QPP 6.30% above the $3,500 exemption with a second tier of 4% between $74,600 and $85,000, EI 1.30% × 1.4 up to $68,900, CNESST by class up to $103,000 of assessable earnings, vacation 4% rising to 6% at 3 years, and 8 paid public holidays. Check your own CNESST premium rate statement for your class. Nothing here is accounting or legal advice.