Transcript 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
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Introduction
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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
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To improve the skills and qualifications of
workers
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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)
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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
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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
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PROVIDE Emploi-Québec 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
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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
Emploi-Québec
(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 EmploiQuébec
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(art. 8)
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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 Emploi-Québec (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
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Transfer Of Knowledge
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Transfer Of Abilities
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Transfer Of Attitudes
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Related To The Exercises Of New Tasks In
The Realm Of The Given Job
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On The Job Training: Caution
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“ L’entrainement A La Tache
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Ne Vise Pas
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L’atteindre De La Pleine Productivite
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Critical Qualification: Reasonable Hours
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Our Experience: 50 + / - 25 Hrs.
Safe and Normal
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However ; No fixed limit
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Hrs. Must Be Well Explained
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On The Job Training Recipients
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New Employee
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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
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1: Training Tools
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2: Teaching Methods
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3: Skills To Be Acquired
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4: Training Exercises
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Documentation Components
re Training Plans ( Cont.)
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5: Training Stages ( Hours/Stage)
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6: Training Graphs
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7: Training Milestones
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8: Quality Guidelines
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On The Job Training Eligible Expenses
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Salaries Of Employees; Trainers
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Training Supplies (Manuals ;Videos etc .)
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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
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1: Facilitates Attracting Higher
Caliber Of Employee
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2: Assures Quality and Productivity
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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)
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 Directory of trainers accredited
by Emploi-Québec
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Website and Telephone #
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Loi Sur les Competences
http://emploiquebec.net/entrepris
es/formation/loicompetences/index.asp
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Tel: 514-725-5221
Fax: 514-725-4311
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swaaassoc.com: areas of practice
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Conclusion: 1% Law (Loi du 1%).
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Your Most Valuable Resource
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Human Capital (Resource)
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Investing in Training Pays
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