The required document(s) must be compiled every …

1 When must the documents be compiled ?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 the documents be sent to the CSST?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 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 informationFor further information, contact us at 1 866 302-CSST (2778).

2 Just one number for the CSST: 1 866 302-CSST (2778) : a Web site linked to your needs!DC 100-357-7A (2010-06)Obligations for compiling documents to confirm the breakdown of annual insurable wages2011 Abitibi-T miscamingue33, rue Gamble OuestRouyn-Noranda(Qu bec) J9X 2R3 Fax: 819 762-9325 Bas-Saint-Laurent180, rue des GouverneursCase postale 2180 Rimouski(Qu bec) G5L 7P3 Fax: 418 725-6239 Capitale-Nationale425, rue du PontCase postale 4900 Succursale TerminusQu bec(Qu bec) G1K 7S6 Fax: 418 266-4025 Chaudi re-Appalaches835, rue de la ConcordeSaint-Romuald(Qu bec) G6W 7P7 Fax: 418 834-8031 C te-NordBureau 236700, boulevard LaureSept- les(Qu bec) G4R 1Y1 Fax: 418 964-3959 EstriePlace-Jacques-CartierBureau 2041650, rue King OuestSherbrooke(Qu bec) J1J 2C3 Fax.

3 819 821-6116 Gasp sie les-de-la-Madeleine163, boulevard de Gasp Gasp (Qu bec) G4X 2V1 Fax: 418 368-7855 le-de-Montr al1, complexe DesjardinsTour Sud, 31e tageCase postale 3 Succursale Place-DesjardinsMontr al(Qu bec) H5B 1H1 Buildings and public works (construction), transportation and storage, food and beverage industry, textile industryFax: 514 906-3112 Trade and manufacture of transportation equipment, public administration, teaching services, printing industryFax: 514 906-3233 Medical and social services, business and personal services, metal products manufacturingFax: 514 906-3510 Lanaudi re432, rue De Lanaudi re Case postale 550 Joliette(Qu bec) J6E 7N2 Fax: 450 752-2602 Laurentides6e tage85, rue De Martigny OuestSaint-J r me(Qu bec) J7Y 3R8 Fax: 450 431-4330 Laval1700, boulevard LavalLaval(Qu bec) H7S 2G6 Fax: 450 629-0147 Longueuil25, boulevard La FayetteLongueuil(Qu bec) J4K 5B7 Fax: 450 442-6375 Mauricie et Centre- du-Qu becBureau 2001055, boulevard des Forges Trois-Rivi res(Qu bec) G8Z 4J9 Fax: 819 372-3255 Outaouais15, rue GamelinCase postale 1454 Gatineau(Qu bec) J8X 3Y3 Fax: 819 778-8698 Saguenay Lac-Saint-JeanPlace-du-Fjord901, boulevard TalbotCase postale 5400 Chicoutimi(Qu bec) G7H 6P8 Fax: 418 696-9957 Saint-Jean-sur-Richelieu145, boulevard Saint-JosephCase postale 100 Saint-Jean-sur-Richelieu(Qu bec) J3B 6Z1 Fax.

4 450 359-8831 Valleyfield9, rue NicholsonSalaberry-de-Valleyfield(Qu bec) J6T 4M4 Fax: 450 377-8228 Yamaska2710, rue BachandSaint-Hyacinthe(Qu bec) J2S 8B6 Fax: 450 773-8126 Service des comptes majeurs et des mutuelles de pr ventionBureau 381524, rue BourdagesCase postale 1200 Succursale TerminusQu bec(Qu bec) G1K 7E2 Fax: 418 266-46537e tage1199, rue De BleuryCase postale 6056 Succursale Centre-villeMontr al(Qu bec) H3C 4E1 Fax: 514 906-29615 Example A Profile 1 employerDocument detailing the calculation and breakdown of annual insurable wagesProfiles and obligations of employers who must compile documentsProfile 2 employerProfile 1 employer 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 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).

5 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 employer must compile only one document: the Document detailing the calculation and breakdown of annual insurable wages (see Example A)..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**.

6 Profile 1 employer: see Example A;Profile 2 employer: see Example B, option 1 (breakdown by worker) or option 2 (breakdown by contract). Document detailing the calculation and breakdown of annual insurable wages Profile 1 and 2 employersSpeci fic rules applicable to profile 2 employersOption 1 (breakdown by worker)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).

7 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 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).

8 ** 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 and click on calculation of insurable wages Breakdown of insurable wages by classification unit or wages paid to auxiliary workersName of workerTitle Job category Nature of workWorker: Box A of Revenu Qu bec Relev 1 slip (+)Independent operator deemed to be a worker (+)Volunteer worker covered (+)Other amounts to be included (+)Other amounts to be excluded (-)Surplus (-)Insurable wages (=)Unit 68030 Unit 57040 Auxiliary workerWorker 1 Comptroller 64,1001,600* 62,500*62,500 Worker 2 Security guard 27,325 27,32527,325 Worker 3 Reservations clerk 28,320 28,320 28,320 Worker 4 Chambermaid 17,790 17,790 17,790 Worker 5 Ski instructor / monitor 34,540 34,540 34,540[.]

9 ][..][..][..][..]TOTAL537,395[..][..][.. ][..]1,600 537,795413,430 34,54089,825537,795* For the purposes of this example, the calculation of surplus amounts is based on the maximum annual insurable wages for B, option 2 Profile 2 employer Document detailing the calculation and breakdown of annual insurable wages by contractExample B, option 1 Profile 2 employer Document detailing the calculation and breakdown of annual insurable wages by workerWhat if it is impossible to break down a worker s insurable wages on the basis of verifiable data?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 if one or more of the documents required have not been compiled ?

10 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 if a worker s name is not recorded in the document?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 where an employer fails to fulfil its obligationsDetailed calculation of insurable wages Breakdown of insurable wages by classification unit or wages paid to auxiliary workersVerifiable DataName of workerTitle Job category Nature of workWorker.