Quebec's Act to Promote Workforce Skills Development and Recognition, more commonly known as the "1% law", came into effect a few years ago. Since then, the government has put various tools in place so companies can benefit from this regulatory requirement.

May 2016 marked the launch of a new program designed to promote the hiring of vocational/technical apprentices and trainees. For industries such as ours that face a shortage of qualified young workers, this new program has some very attractive features. For further information, please click here (in French only). 

Please note that if you are an employer with an annual payroll of more than $2 million (the threshold was raised from $1 million to $2 million in 2015), you are required to:

• Invest the equivalent of at least 1% of your total payroll in training activities in a given calendar year with a view to developing your staff's skills.
• Declare the amount invested to Quebec's tax authorities (ARQ).

If you fail to meet those requirements, you will have to pay the uninvested amount into the Workforce Skills Development and Recognition Fund (FDRCM).

Helpful links (in French)

For further information on the Act to Promote Workforce Skills Development and Recognition: please click here.

 To determine expense eligibility, please click here.

For further information on grant programs you may be eligible for, please click here.