Although required by law, the monthly report is more than a simple legal obligation; it is the tool used by the CPA Montréal to verify compliance with the Decree and to identify administrative errors. Employers are notified of errors and can then correct them to avoid significant salary claims.
The monthly report is also used by the CPA Montréal to account for workers’ accumulated hours of experience or apprenticeship.
Regardless of how the monthly report is transmitted, it is crucial that employers, or the person duly authorized by an employer, send the monthly report to the CPA Montréal within the prescribed time limit. The monthly report and monthly levy must be received by the 15th of the month following the report period (for example, the March monthly report and monthly levy must be received by April 15th). The levy can be paid by sending a cheque by mail, or, for those who fill out their monthly report online, using the online payment service of one of the participating financial institution.
The CPA Montréal is implementing various systems to facilitate the transmission of these reports.
Online monthly report
The online monthly report is a completely secure and free service allowing employers to fill out the monthly report using any computer, whether at the office or at home, at any time of the day.
Upon completing the report, employers simply transmit it over the Internet.
Employers who wish to register for the online monthly report service must first contact the Financial and Monthly Reports Department of the CPA Montréal at 514-288-3003.
XML monthly report
The XML monthly report is a document containing the information usually submitted in the standard monthly report. This document can be securely transmitted for processing using the CPA Montréal’s Web site.
All employers under the CPA Montréal’s jurisdiction may use this service provided they use computerized payroll management. Employers are invited to refer to the document on Electronic Transmission of the Monthly Report Using the XML Format.
To register for the electronic monthly report service, employers must first contact the Financial and Monthly Reports Department of the CPA Montréal at 514-288-3003.
Standard monthly report
The standard monthly report (paper version) is issued and sent by the CPA Montréal to every employer governed by the Decree.
Employers must send their monthly report duly completed and accompanied by the monthly levy to the CPA Montréal. The report must be signed by the employers or their authorized representatives.
If employers need additional pages to complete their monthly reports, they can download the standard monthly report. It should be printed on legal size paper (8½ x 14).
General instructions for completing the monthly report
Box 1 – Reference period:
Enter in this box, the reference period of this report, namely the month and year to which this report refers.
Box 2 – Establishment number:
This box contains your file number, kindly use this number for all correspondence.
Boxes 3 to 21 – General information about employees:
Enter all the requested information about your employees subject to the Decree. This information is printed on subsequent reports by the CPA Montréal. However, you must verify if this information is correct and make corrections if necessary in the appropriate blank spaces.
Box 14 – Departure date:
At the time of an employee’s departure, the departure date must be shown in this box. The amounts paid for compensatory indemnity, vacations or other wages must be entered in box 31.
(ONCE A DEPARTURE DATE IS ENTERED, THE INFORMATION ON THE EMPLOYEE WILL NO LONGER BE PRINTED ON YOUR NEXT MONTHLY REPORTS.)
Box 22 – Period ending:
The period ending is already printed by the CPA Montréal based on the information provided by the employer. If you modify the period ending, you must make the corrections in box 22.
Box 23 – Hourly rate:
Enter the hourly rate paid to each of your employees subject to the Decree.
Box 24 – Night or shift premium:
Enter the rate paid in night or shift premium.
Boxes 25 to 30 – Working hours:
In box 25, enter the number of hours paid for non-working holidays. In boxes 26 and 27, enter the number of hours worked during the day or the night. In boxes 28 and 29, enter the number of overtime hours worked and paid time and a half (box 28) and/or double time (box 29). In box 30, enter the total of boxes 25 to 29.
Box 31 – Other wages:
Enter the amounts paid for:
|A) Adjustment||C) Commission||H) Accumulated Hours Paid||V) Vacation|
|B) Bonus||D) Prior Departure Notice||T) Flat Rate|
In front of each amount paid, enter the appropriate letter.
Boxes 32 and 33 – Total wages weekly and total monthly wages:
Enter total gross salary before deductions for each week in box 32 and total gross salary before deductions for each month in box 33.
Boxes 34 and 35 – Employees’ levy and total of employees’ levies:
Enter the monthly levy of each employee in box 34 and the total amount of levies from employees subject to the Decree by entering in box 35 the total of all amounts entered in box 34.
Box 36 – Employer’s levy:
Enter the employer’s levy. Note that this amount must be equal to the total of the levy collected from your employees.
Box 37 – Artisan’s levy:
Enter the artisan’s levy where applicable.
Box 38 – Debit – Credit:
If you enter an amount in this box, attach supporting documentation or an explanatory note.
Box 39 – Total:
Enter the total obtained by adding the amounts in boxes 35, 36, 37 and 38.
Box 40 – Cheque amount:
The cheque amount must be the amount in box 39 or the total of all boxes 39 if payment is made for several branches.
Box 41 – Signature:
This report must be signed by the employer or a person duly authorized by the employer and returned to the CPA Montréal no later than at the date shown in box 44. The signature must appear on the page indicating the total of boxes 35 to 40.
Boxes 42, 43 and 44 – Date, phone number and latest date to return the report:
Enter the date you completed the report in box 42, the phone number of the person who completed this report in box 43, and return the report and the amount levied before the 15 of the month following the period reported as mentioned in box 44.