S TEVE WOLOZ & ASSOCIATES INC. MANAGEMENT CONSULTANTS

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www.swaassoc.com. S TEVE WOLOZ & ASSOCIATES INC. MANAGEMENT CONSULTANTS. Complying with 1% Law (Loi du 1%). Introduction. All Quebec Companies With Payroll > $ 1,000,000 Must Invest 1 % Of Payroll In Training Failure = Pay Tax Tax Payable Feb 28 - PowerPoint PPT Presentation

Transcript of S TEVE WOLOZ & ASSOCIATES INC. MANAGEMENT CONSULTANTS

  • Rev 5: January 31, 2013*

    STEVE WOLOZ & ASSOCIATES INC.MANAGEMENT CONSULTANTS

    www.swaassoc.com

    Complying with 1% Law (Loi du 1%).

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*IntroductionAll Quebec Companies With Payroll > $ 1,000,000Must Invest 1 % Of Payroll In Training Failure = Pay TaxTax Payable Feb 28 Sommaire Des Retunues De Lemployer

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*Objectives of the Act To improve the skills and qualifications of workersTo promote employment, labour adjustment, employment integration and workforce mobility

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* Responsibilities of Employers Subject To The Act For each calendar year (January to December) TO INVEST at least 1% of the enterprises total payroll in trainingTO DECLARE the amounts invested in training to the Ministre du Revenu du Qubecusing the form Summary of Source Deductions and Employer Contributionsby no later than February 28 each year

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*Responsibilities of Employers Subject To The Act

    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

    PROVIDE Emploi-Qubec with general information on its investment in trainingusing the Formulaire remplir par lemployeurby no later than April 30 each year

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* Eligible Training Main Criterion

    Training Must Improve Employee Qualification

    Training Must be According to Formal Plan Training Must Be Correctly Documented and Accounted

    Rev 5: January 31, 2013

  • CATEGORIES OF ELIGIBLE EXPENDITUREStraining costssalary of employees who give or receive trainingsalaries and costs involved in training supportDOCUMENTS TO BE KEPT invoices and receipts record for entering salaries other documents, depending on the means chosenAccredited byEmploi-Qubec(art. 6 (2))Training service(single employer and multi-employer)

    Educational institution recognized by the Ministre de lducation(art. 6(1))

    Professional order governed by the Professional Code(art. 6(3))

    Workshop, convention or seminar(R.1, art. 1(23))

    Trainer (individual)

    Emploi-Qubec WorkplaceApprenticeship Program

    Contribution to the training fundadministered by the Commission de laconstruction du Qubec(art. 12)

    Training given under a training plan established by an enterprise(art. 6 (4))

    Training plan subject to employer-union agreement (art. 9)

    Training organized by an association(R.1, art. 1 (26))

    Training body(including NPO)training mutual recognized by Emploi-Qubec(art. 8) Eligibible Means of Training * Rev 5: January 31, 2013

    Rev 5: January 31, 2013

  • 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-Qubec (art. 6.2)

    Or

    meet the eligibility requirements of (art. 6.4)

    Or

    be based on an employer-union agreement (art. 9) On the Job Task Training * Rev 5: January 31, 2013

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* On The Job Training: Key ComponentsTransfer Of Knowledge

    Transfer Of Abilities

    Transfer Of Attitudes

    Related To The Exercises Of New Tasks In The Realm Of The Given Job

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*On The Job Training: Caution

    Lentrainement A La Tache

    Ne Vise Pas

    Latteindre De La Pleine Productivite

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* Critical Qualification: Reasonable Hours

    Our Experience: 50 + / - 25 Hrs.Safe and Normal

    However ; No fixed limit

    Hrs. Must Be Well Explained

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*On The Job Training RecipientsNew Employee

    Existing Employee Due To:Job Reassignment Technological Change

    Modification Of Production Process

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*I Suggested TemplatesTo Track and Record Training

    Overall Plan Description Turnover SummaryIndividual Training SummaryGroup Training SummaryConsultants Training SummaryExpense SummaryDiploma SummaryOverall Training Summary

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* Documentation Components re Training Plans

    1: Training Tools

    2: Teaching Methods

    3: Skills To Be Acquired

    4: Training Exercises

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*Documentation Components re Training Plans ( Cont.)

    5: Training Stages ( Hours/Stage)

    6: Training Graphs

    7: Training Milestones

    8: Quality Guidelines

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* On The Job Training Eligible Expenses

    Salaries Of Employees; Trainers

    Training Supplies (Manuals ;Videos etc .)

    Materials Consumed During Training (Not Sold To Customer)

    Rev 5: January 31, 2013

  • Expenses incurred for:the travel, lodging meals

    of employees who give or attend a training activity. Additional Eligible Training Expenditures* Rev 5: January 31, 2013

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013* Formal Training Plan Value 1: Facilitates Attracting Higher Caliber Of Employee

    2: Assures Quality and Productivity

    3: Assures Customer Satisfaction

    Rev 5: January 31, 2013

  • Loi du 1 % (Act to promote workforce skills development and recognition) Rglement sur les dpenses de formation admissibles (Regulation respecting eligible training expenditures)General Guide Act to Foster the Development of Manpower TrainingGuide de prsentation dune demande de subvention au FDRCMOGuide Rglement sur les organismes formateurs, les formateurs et les services de formation (Guide Regulation respecting the accreditation of training bodies, training instructors and training services)Directory of trainers accredited by Emploi-Qubec Publications Availablewww.emploiquebec.net* Rev 5: January 31, 2013

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*Website and Telephone #Loi Sur les Competenceshttp://emploiquebec.net/entreprises/formation/loi-competences/index.asp

    Tel: 514-725-5221Fax: 514-725-4311

    swaaassoc.com: areas of practice

    Rev 5: January 31, 2013

  • Rev 5: January 31, 2013*Conclusion: 1% Law (Loi du 1%).

    Your Most Valuable Resource

    Human Capital (Resource)

    Investing in Training Pays

    Rev 5: January 31, 2013

    **The trainer can briefly present the table summarizing the Act and Regulation respecting eligible expenditures to introduce the second part of the seminar.

    The trainer specifies that regardless of the means of training chosen by the employer, the training must increase the skills and qualifications of employees within the framework of their jobs. *The trainer adds:

    Task training is a means of training in which the worker acquires the knowledge, skills and attitudes required to perform new tasks. To determine the number of eligible hours, we refer to the concept of reasonable duration in the Taxation Act.

    Example of on-the-job training (task training)An experienced seamstress teaches a new seamstress how to assemble and sew a pair of slacks, not how to assemble an optimal number of slacks a day.

    Training tax creditEmployers may benefit from a tax credit if they participate in Emploi-Qubecs Workplace Apprenticeship Program. For information, contact Emploi-Qubec.

    N.B.: Only training expenditures that are not reimbursed through the tax credit may be reported in fulfilling the 1% training investment obligation.

    ***The trainer

    checks to see whether participants have other questions concerning the Act and the Regulation respecting eligible training expenditures;

    suggests exercises on the overall content of the seminar. The exercises and answers are included in the appendix (Quiz Act to Promote Workforce Skills Development and Recognition and Questions on Seminar Content).