AECQ Contribution 2027: What's Changing on the CCQ Report

Construction employers subject to Law R-20 must plan for a specific expense with their October 2026 CCQ monthly report: the annual base contribution to the Association des entrepreneurs en construction du Québec (AECQ) for the year 2027.

The amount is $245 plus taxes. The main novelty is administrative: with the CCQ's modernized online services, this contribution is now automatically added to the invoice linked to the monthly report. Therefore, the employer no longer has to enter it manually as before, but must check the invoice and pay the full balance no later than November 15, 2026.

The Short Answer

An employer who has reported at least one hour of work in a monthly report from January to October 2026 will normally see the AECQ 2027 annual contribution automatically appear on their October report invoice, even if this October report shows no activity.

The base amount is $245. With the GST of 5% and the QST of 9.975%, the corresponding total is normally $281.69, subject to rounding as presented on the official invoice.

This annual contribution is separate from the AECQ hourly contribution of $0.03 per hour. It is also entirely employer-paid: it should not be deducted from a worker's pay.

What Changes in October 2026

Before Modernization

In the old process, the employer had to indicate the annual base contribution in their October monthly report and add the applicable taxes in the designated boxes. The payment was sent along with other amounts due to the CCQ.

Now

The CMEQ explains that the modernization of CCQ services means that the contribution is now automatically added to the October 2026 monthly report invoice.

In other words, the change does not eliminate the contribution. It mainly shifts the control to be done: instead of calculating and manually entering the annual contribution, the employer must ensure it appears once, at the correct amount, with the correct taxes, and then pay the full invoice.

Who Must Pay the AECQ Annual Contribution?

According to the AECQ, all employers performing work subject to the Act respecting labour relations, vocational training, and workforce management in the construction industry, commonly known as Law R-20, must pay the annual base contribution.

Employer Who Declared Hours Between January and October 2026

If the company declared at least one hour worked during any of the monthly periods from January to October 2026, the 2027 contribution is automatically added to the October 2026 report invoice.

This rule applies even if no hours are declared in October. For example, a company that declared hours in March but none from April to October should still expect to see the contribution on its October invoice.

Employer Who Declared No Hours from January to October

If no hours were declared during the periods from January to October, the CCQ specifies that the contribution will instead be added to the invoice of the first monthly report with activity submitted during the reference year, or to the invoice produced when a report is modified to add activity.

Therefore, one should not conclude that a company with no activity in October is automatically exempt. The billing timing depends on its report history and the first declared activity.

New Employer Registered During the Year

When an employer joins the AECQ, the current year's base contribution is payable in full, regardless of the joining date. It is not prorated for the remaining months and is non-refundable.

A newly registered company should therefore check both the contribution applicable to its joining year and when the following year's contribution will be billed.

How Much Should Be Budgeted?

The Annual Base Contribution

For 2027, the annual base contribution is $245, plus taxes. The GST represents $12.25 and the QST normally represents $24.44 after rounding, for an expected total of $281.69.

The definitive amount to be paid remains that of the CCQ invoice. The employer should avoid paying only $245 by forgetting the taxes or sending the previous year's amount, which was $240 for 2026.

The Hourly Contribution is Another Amount

In addition to the annual contribution, the employer pays an AECQ contribution of $0.03 for each hour worked by themselves and their employees. A minimum of $5 is required each month as long as the company appears on the CCQ employer list. The GST and QST also apply to this hourly contribution.

The hourly contribution is paid through the monthly report. It does not replace the annual contribution of $245. Both can therefore appear in the company's accounting for different reasons.

It Is Not a Payroll Deduction

The annual and hourly AECQ contributions are employer expenses. They should not be deducted from an employee's net salary. This distinction aligns with that explained in the ConstruMD guide on CCQ payroll and employer-paid charges: an employer charge increases labour costs without becoming a payroll deduction.

Why Is This Contribution Mandatory?

The AECQ is the employers' association designated in the Quebec construction labour relations system. The basic contribution is therefore not an optional subscription chosen à la carte by the contractor when performing work subject to Law R-20.

According to the AECQ, contributions are used in particular to finance labour relations services, including negotiation, as well as professional training and health and safety offered by sectoral employers' associations.

The amounts remitted by the CCQ are redistributed with 97.5% going to the sectoral employers' associations, namely the ACQ for the institutional-commercial and industrial sectors, the ACRGTQ for civil engineering and roadwork, and the APCHQ for residential. The remaining 2.5% goes to the AECQ.

How to Verify the October Invoice

1. Confirm if the company declared hours in 2026

Check the monthly reports from January to October. A single period with at least one hour declared is usually sufficient for the 2027 contribution to be added to the October invoice.

2. Identify the annual contribution separately

The invoice should allow you to distinguish the basic annual contribution of $245, taxes, and other amounts related to the monthly report. Do not confuse this line with the hourly contribution of $0.03 or the monthly minimum of $5.

3. Avoid a duplicate manual entry

Since the annual contribution is now added automatically, check your payroll or accounting software settings and the procedures communicated to your accountant. An old internal automation could create a duplicate entry if no one accounts for the new process.

4. Pay the full balance before November 15, 2026

The October monthly report and the amounts due must be submitted no later than November 15. For 2026, this date falls on a Sunday; the employer should check the applicable transmission and payment methods in the CCQ's online services and avoid waiting until the last day.

5. Keep the invoice and proof of payment

Keep the detailed invoice, the confirmation of report submission, and the proof of payment. These documents will demonstrate that the contribution has been paid and will make it easier to resolve any accounting discrepancies.

Three Concrete Examples

Company active all year

A company declares hours every month. Its October report generates an invoice that includes the usual amounts, the monthly hourly contribution, and the AECQ 2027 annual contribution of $245 plus taxes.

Seasonal company with no hours in October

A company declared hours in May, June, and July, but none in October. Since it declared at least one hour between January and October, the annual contribution must still be added to the October invoice, even if the report shows no activity.

Company with no declared activity since January

A company has not declared any hours from January to October. The contribution does not necessarily follow the same scenario in October: it will be added during the first report with activity or when a report is modified to declare activity, according to the rule published by the CCQ.

The Most Common Misinterpretations

"I have no employees in October, so I don't pay"

False if the company declared at least one hour during a period from January to October 2026. Activity in a previous month is enough to trigger billing with the October report.

"The amount is $245 all-inclusive"

False. The amount of $245 is before taxes. GST and QST must be added, which normally brings the total to $281.69.

"The $0.03 per hour contribution already covers the year"

False. The hourly contribution and the basic annual contribution are two separate obligations.

"I can deduct it from my workers' pay"

False. It is an employer expense. When a company starts hiring, it must clearly distinguish its employer obligations, authorized deductions, and the status of people sent to the sites. The ConstruMD guide on checks before a CCQ hire completes this administrative overview.

The Rule to Remember

For the majority of employers who declared hours in 2026, the AECQ 2027 annual contribution will automatically appear on the October 2026 monthly report invoice. Plan for $245 plus taxes, ensure no manual entry duplicates it, and pay the full invoice no later than November 15, 2026.

Special cases depend on the activity history and the employer file status. In case of a discrepancy between this overview and the received invoice, the employer should validate directly with the CCQ or the AECQ before modifying their report.