R&D Crédit d’impôt RS&DE RSDE Équité Salariale Comptable Fiscaliste Plan d’affaires Plan stratégique Exportation CDAE Avis au lecteur

The employer’s pay equity declaration (DEMES)

The completion of a pay equity declaration by the employer (DEMES) demonstrates to the commission the pay equity progression in the company. The DEMES must be produced annually, regardless if the company is subject to produce a pay equity exercise, creating a plan or by following up with a pay equity audit. Since the regulation amendment adopted on  March 1st, 2011 to the Pay Equity Act, the DEMES is mandatory for:

•  All companies listed in the Quebec Enterprise Register reporting a minimum of six salaried employees.

•  All employers registered in the register of public authorities, regardless of their size.

•  The Treasury Board.

Failure to produce DEMES is considered an offense that could lead to penalties or fines of $ 1,000 to $ 45,000.


The information required to produce a DEMES

The DEMES can be generated online and requires the following information :

•  NEQ (Québec Enterprise Register Number).

•  The business established by NAICS code ( North American Industry Classification System 2007 ).

•  The operations start-up date.

•  The number of employees according to the calculation method required by the commission.

•  The posting date of the pay equity results, if applicable.

•  The posting date for the pay equity exercise, plan or audit results, if applicable.

Need assistance ? 
Call us toll free at (877) 433-7183 ext 222
Write to us at  This e-mail address is being protected from spambots. You need JavaScript enabled to view it



Pro Gestion inc. is recognized for the superior quality of its work with SME’s in Quebec since 1993. At Pro Gestion we aim for nothing less than excellence.